Exemption to specified items if manufactured in a factory as a job work and used in the manufacture of final products or cleared as such from the factory of supplier of raw material or semi-finished goods - 214/86 - Central Excise - Tariff

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Exemption to specified items if manufactured in a factory as a job work and used in the manufacture of final products or cleared as such from the factory of supplier of raw material or semi finished goods

Notification No. 214/86-C.E., dated 25.3.1986

In exercise of the powers conferred by ⁷{sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (herein after referred to as Special Importance Act), and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), ⁸[and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), the Central Government,] being satisfied that it is necessary in the public interest so to do} hereby exempts goods specified in ²[column (1)] of the Table hereto annexed (herein after referred to as the "said goods") manufactured in a factory as a job work and:-

(a) used in relation to the manufacture of final products, specified in ³[column (2)] of the said Table,

     (i) on which duty of excise is leviable in whole or in part; or

     (ii) for removal to a unit in a ¹⁴[Special Economic Zone] or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or for supply to the United Nations or an international organisation for their official use or for supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) Ntf. No. 108/95-C.E.,dated the 28th August, 1995, or

     (iii) for removal under bond for export, or

     ⁵[(iv) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or]

(b) cleared as such from the factory of the supplier of raw materials or semi-finished goods -

     (i) on payment of duty for home consumption (on which duty of excise is leviable whether in whole or in part); or

     (ii) without payment of duty under bond for export; or

     ⁵[(iia) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or]

     (iii) without payment of duty to a unit in a ¹⁴[Special Economic Zone] or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organisation for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-C.E.,dated the 28th August, 1995,

¹²{from whole of the duty of excise leviable thereon, ¹³[which is specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act} and National Calamity Contingent duty leviable under sub-section (1) of section 136 of the Finance Act, 2001 (14 of 2001).]

(2) The exemption contained in this notification shall be applicable only to the said goods in respect of which, -

(i) the supplier of the raw materials or semi-finished goods gives an undertaking to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory of the job worker that the said goods shall be-

(a) used in or in relation to the manufacture of the final products in his factory; or

(b) removed from his factory without payment of duty -

(i) under bond for export; or

(ii) to a unit in a ¹⁴[Special Economic Zone] or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-C.E.,dated the 28th August, 1995; or

⁵[(iii) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or]

(c) removed on payment of duty for home consumption from his factory; or

(d) used in the manufacture of goods of the description specified in ⁴[column (1)] of the Table hereto annexed by another job worker for further use in any of the manner provided in clause (a), (b) and (c) as above.

(ii) the said supplier produces evidence that the said goods have been used or removed in the manner prescribed above; and

(iii) the said supplier undertakes the responsibilities of discharging the liabilities in respect of Central Excise duty leviable on the final products.

Explanation I. - For the purposes of this notification, the expression "job work" means processing or working upon of raw materials or semi-finished goods supplied to the job worker/ so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process.

Explanation II - ¹[Omitted ]

Description of inputs	Description of final products
(1)	(2)
All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than polyester filament yarn falling under heading 5402 and tariff item 5406 00 10, ⁶ [polyester filament yarn falling under ¹⁰{heading 5402 and tariff item ¹¹[5406 00 10]}, {light diesel oil], high speed diesel oil} and motor spirit, commonly known as petrol	⁹[All goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). ]

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Note :

As amended by Notifications no. 218/86-C.E., dated 2-4-1986; No. 350/86-C.E., dated 20-6-1986; no. 12/87-C.E., dated 23-1-1987; No. 81/87-C.E., dated 1-3-1987; No. 204/87-C.E., dated 9-9-1987; No. 145/90-C.E., dated 17-9-1990; No. 79/91-C.E., dated 25-7-1991; No. 60/94-C.E., dated 1-3-1994; No. 117/94-C.E., dated 27-6-1994; No.133/94-C.E., dated 21-10-1994; No. 68/95-C.E., dated 16-3-1995; No. 91/95-C.E., dated 18-5-1995; No. 96/95-C.E., dated 26-5-1995; No. 20/96-C.E., dated 23-7-1996; No. 59/97-C.E., dated 30-8-1997, 60/97-C.E., dated 1-9-1997; and

1. Has been Omitted vide Notification No. 33/2000 dated 31/3/2000

2. For the word, brackets and figure column (2), the word, the word, brackets and figure column (1) has been substituted vide Notification No. 35/2000 dated 5/4/2000

3. In clause (a), for the word, brackets and figure column (3), the word, brackets and figure column (2) has been substituted; vide Notification No. 35/2000 dated 5/4/2000

4. In the paragraph 2, in clause (i), in sub-clause (d), for the word, brackets and figure column (2), the word, brackets and figure column (1) has been substituted vide Notification No. 35/2000 dated 5/4/2000

5. Has been inserted vide Notification No. 49/2002 dated 16/9/2002

6. For the words "light diesel oil", the words and figures "polyester filament yarn falling under heading No.54.02, light diesel oil" has been substituted vide Notification No. 26/2004 dated 9/7/2004 before for the words "high speed diesel oil", the words "light diesel oil, high speed diesel oil" has been substituted vide Notification No. 16/2003 dated 1/3/2003

7. For the words, brackets and figures " sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government", the words, brackets and figures "sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), (herein after referred to as Special Importance Act), the Central Government, being satisfied that it is necessary in the public interest so to do," has been substituted vide Notification No. 20/2003 CE dated 25/3/2003

8. For the words ", the Central Government" the words, figures and brackets, "and sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001), the Central Government" has been substituted vide Notification No. 54/2004 dated 9/11/2004

9. Has been substituted vide Notification No. 2/2006 dated 13/2/2006

10. For the word, letters and figures "heading No.54.02", the words and figures "heading 5402 and tariff item 54061000" has been substituted vide Notification No. 20/2006 dated 1/3/2006

11. For the figures "5406 10 00", the figures "5406 00 10" has been substituted vide Notification No. 48/2006 dated 30/12/2006

12. For the words, figures and brackets "from whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)", the words, figures and brackets "from whole of the duty of excise leviable thereon, which is specified in the Schedules to the Central Excise Tariff Act, 1985 ( 5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act" has been substituted vide Notification No. 20/2003 dated 25/3/2003

13. For the words, figures and brackets "which is specified in the Schedules to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act", the words, figures and brackets "which is specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act and National Calamity Contingent duty leviable under sub-section (1) of section 136 of the Finance Act, 2001 (14 of 2001) ", has been substituted vide Notification No. 54/2004 dated 9/11/2004

14. Substituted vide Not. 24/2016 - Dated 14-6-2016, before it was read as, " free trade Zone "