A registered unit regularly sends raw material for jobwork. While the supplier unit is availing exemption under noti. 8/2003, the job work done by the job worker is exempted from the payment of duty under noti. 83/94. And, after the exemption limit is crossed, the job work done on behalf of the registed unit is still exempt under noti. No. 214/86 subject to the conditions of the above notifications.
Importantly, the supplier is required to give an intimation to the proper officer having jurisdiction over the factory of job-worker both under noti. No. 83/94 and noti. 214/86 as the case may be.
Now, the question. is the supplier required to give intimation twice (while availing exemption and after crossing the exemption limit under not. No. 8/2003) to the proper officer having jurisdiction over the factory of same job-worker during the same financial year?
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