Specified goods manufactured in a factory as a job-work and used in the manufacture of final products - 218/86 - Central Excise - Tariff

Specified goods manufactured in a factory as a job-work and used in the manufacture of final products

Notification No. 218/86-C.E.

Dated 2-4-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments 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, in the opening paragraph,—

(i) the existing Explanation shall be numbered as Explanation I; and

(ii) after Explanation I as so numbered, the following Explanation shall be inserted, namely :—

"Explanation II.— For the purposes of this notification, the expression "said goods" does not include—

(i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products;

(ii) packaging materials in inspect of which any exemption to the extent of the duty of excise payable on the value of the packaging materials is being availed of for packaging any final products;

(iii) packaging materials the cost of which is not included or had not been included during the preceding financial year in the assessable value of the final products under section 4 of the Central Excises and Salt Act, 1944 (1 of 1944); or

(iv) cylinders for packing gases.