Exemption to specified items if manufactured in a factory as a job work and used in the manufacture of final pro- ducts - Amendment to Notification No. 214/86-C.E. - 91/95 - Central Excise - Tariff

Exemption to specified items if manufactured in a factory as a job work and used in the manufacture of final pro- ducts - Amendment to Notification No. 214/86-C.E. Notification No. 91/95-C.E. Dated 18-5-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 214/86-Central Excises, dated the 25th March, 1986, namely :- In the said notification,- (A) in the opening paragraph, for the words, brackets and figures "manufactured in a factory as a job work and used in or in relation to the manufacture of final products (on which duty of excise is leviable whether in whole or in part) specified in column (3) of the said Table from the 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 following shall be substituted, namely :- "manufactured in a factory as a job work and :- (a) used in relation to the manufacture of final products (on which duty of excise is leviable whether in whole or in part) specified in column (3) of the said Table, or (b) cleared as such (on which duty of excise is leviable whether in whole or in part) from the factory of the supplier of raw materials or semi-finished goods either without payment of duty under bond for export or on payment of duty for home consumption, from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)." (B) for paragraph (2), the following paragraph shall be substituted, namely :- "(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 Collector 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 without payment of duty under bond for export from his factory; 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 column (2) 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.".