Declaration validity, Central Excise

[Jatinder Maan]

We have a manufacturing unit and also do job work for other parties. So please clarify me that the declaration filed by the party to our excise division office under nott. 214/86 is valid for a financial year or forever. Does he need to file every year. If yes, please suggest me that where such time limit is mention under Central Excie.

Posts / Replies

[Mukesh Kumar]

Notification no. 214/86 does not provide any frequency of the declaration to be filed or period of validity of such declaration filed under notification no. 214/86. Therefore a declaration filed for one job worker, in respect of items and details furnished in the declaration shall be valid without any period of limitation. It is not required to be filed every year.