Applicability of Excise

hi,

if the process done by job worker amounts to maufacture then exicise duty is payable by job worker. Rule 10A of central excise valuation rules provides for valuation of such transactions. Exemption notification 214/86 is issued in this regard. Also refer case law Ujjagur prints-1988 SC.

AGRRED WITH HEMANT

& A NICE ONE KAPIL

Do remember that under exemption notification No. 214/86 the goods should be returned back within 180 days otherwise the jobworker is liable for duty payment.

I will agree with P. Bashista.