exemption notification no 84/94

Procedure under notification nos. 83/94 and 84/94 both dated 11.4.94 (as amended).

These two notifications are meant to facilitates SSI units in getting job work done from other units. SSI units send inputs or semi finished goods for manufacture or processing on job work basis. The goods received from the job worker are used by the SSI unit for further manufacture. Notification no.84/94 provides that a Small Scale Unit availing benefit of notification 8/98 and 9/98 can send any specified input without payment of duty to the job worker on the condition that the goods would be used for further manufacture by the SSI on their return and that in the event of failure the excise duty if any, payable on such goods, shall be paid by the supplier of the raw materials or semi finished goods. Also, the goods manufactured by the SSI out of the returned goods should be wholly or partially exempt, i.e. the value of clearances of the SSI should be below Rs.100 lakhs or Rs. one crore, for it to be eligible for this benefit.

Notification no.83/94 provides that the job worker will not be required to pay any excise duty if the specified goods received by him are used for making specified goods on job work basis and returned to the supplier for further manufacture. The supplier of the goods is required to give an undertaking to the proper officer having jurisdiction over the factory of the job worker that the specified goods received from the job worker will be used in the factory of the supplier in or in relation to the manufacture of specified goods which are exempt from the whole of the duty of excise leviable thereon under the Small Scale exemption notification and that in the event of his failure to do so he would pay excise duty, if any, payable on such goods. The waste generated during the course of job work is to be used in the manufacture of specified goods either within the factory of the job worker or within the factory of the supplier of specified goods for job work.

The following links are to the notifications 83/94 and 84/94.  There is no links provide in excise official web site - https://www.cbec.gov.in/excise/cx-act/cx-notfns-valid.htm

So, read these notifications in this web site  but I do not assure to the content of the notifications as I do not read them before ever and pls note that there were no procedure stated in this notifications for jobworker and manufacturer ie., what contents should be mentioned in the delivery challans like the words " Goods / Exportable Goods  send for Jobwork /processing  purpose by SSI / Export Unit  under so n so notification or any under declarent code obtained from Excise office / Import - Export Code Number" 

https://www.sreedesaienterprises.com/Central%20Excise/Central%20Excise%20Notifications/Tariff/Before%202000/ce83-94.html

https://www.sreedesaienterprises.com/Central%20Excise/Central%20Excise%20Notifications/Tariff/Before%202000/ce84-94.html

If you know any other details of these and notification no.214/96, Pls post.

With regards.

The notification 83/84 of 1994 are notification which allow a job worker to do work for a SSI who is claiming the exemption under Not.8/2011.

The SSI declares that they would pay the duty of excise if they corss the limit. The letter + declaration is filed in the jurisdictional division of the job worker as well as the SSI.

Otherwsie the job owrker may become liable as the value of clearacne under excise includes value of materials provided free of cost.

Sirs,

Notification no. 83/94 84/94 explained above well. But what was the scenerio before 1994? And, what is the key difference bet these two notifications and 214/86?.

Pl. explain

Originally posted by : Amit
	Sirs, Notification no. 83/94 84/94 explained above well. But what was the scenerio before 1994? And, what is the key difference bet these two notifications and 214/86?. Pl. explain

/articles/job-work-under-central-excise-2116.asp

Sharmasir,

Cordial thanks once again for the link to the article. It clarified what i wanted to know.