Permission under Notification No. 214/86-C.E. - Central Excise - 41/89-CX.8

Permission under Notification No. 214/86-C.E. Circular No. 41/89-CX.8 Dated 28-9-1989 [From F. No. 264/11/89-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Permission under Notification No. 214/86, dated 25-3-1986 - Regarding. It has been brought to the notice of the Board that in certain Collectorates prior permission from the Assistant Collectors having jurisdiction over job worker factory is insisted upon in case of clearance of goods under Notification No. 214/86 in addition to that required under Rule 57F(2). The matter has been examined by the Board. It is observed that Rule 57F(2) read with Board's instruction F. No. 267/150/88-CX.8, dated 30-10-88 requires job workerwise permission in case of removal of inputs for processing etc. Notification No. 214/86 dated 25-3-86 merely requires that an undertaking be given by the supplier of the inputs to the Assistant Collector before removing his goods from the factory. No other permission (except mentioned above) is required. Board's instructions issued vide F. No.21/24/87-TRU dated 23-9-87 stand modified to this effect. This disposes of CCE Jaipur's letter C.No.V(Tech) 30/35/89/8618 dated 7-7-1989. Field formations as well as trade should be informed accordingly. Receipt of this letter may please be acknowledged.