Notification 214/86

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 January 2013 Dear Experts,

Notification under 214/86 is required to filled every year ?

Means is it compulsory to renew it ???

And if in ER-1, we are not showing the same, then it it wrong ???

Please do give reply urgently.

Thanks in advance sir.....

Arun Kumar Singh

Arun Kumar Singh (Expert)
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02 January 2013 Only one time intimation is required with the excise department.No need to give the details in return.

Message likes : 2 times

Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2013 Sir from where can i verify the same ? Is there any link with you, then kindly do give it to me plz.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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18 January 2013 The notification reads as under:
JOB WORK NOTIFICATIONS GENERAL EXEMPTION NO. 21
Exemption to all the goods (except LDO, HSD and Petrol) used in the manufactured of final
products (other than matches) on job work basis.
[Notifn. 214/86-CE dt.25.3.1986 as amended byNotifn. Nos. 218/86, 350/86, 12/87, 81/87,
204/87, 145/90, 79/91, 60/94, 117/94, 133/94, 68/95, 91/95, 96/95, 20/96, 59/97, 60/97, 33/
00,35/00, 49/02, 16/03, 20/03, 26/04, 54/04, 20/06, 48/06].
In exercise of the powers conferred by sub-section (1) of section 5A of 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), the
Central Government being satisfied that it is necessary in the public interest so to do, hereby
exempts goods specified in column (1) of the Table hereto annexed (hereinafter 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 column (1) 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 free trade 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) No.108/95-Central
Excises, dated the 28th August, 1995, or
(iii) for removal under bond for export, or
(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
(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 free trade 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 supply to the United Nations or an
international organisation for their official use or 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)
No.108/95-Central Excises, dated the 28th August, 1995,
21
GENERAL EXEMPTION NO. 1022
from the whole of the duty of excise leviable thereon, 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 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
factor; or
(b) removed without payment of duty from his factory;
(i) under bond for export, or
(ii) to a unit in a free trade zone or to a hundred per cent Exportoriented
undertaking or to unit, an on 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 then, 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, Central Excise, dated the 28th August
1995, or
(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
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 the 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.
TABLE
__________________________________________________________________________________________________________
Description of inputs Description of final products
_____________________________________________________________________________________________________
(1) (2)
_________________________________________________________________________________________________________
All goods falling under the First Schedule to the All goods falling under the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), other Central Excise Tariff Act, 1985 (5 of 1986), other
polyester filament yarn falling under heading than matches