NTF. NO. 84/1994-CE, DT. 11/04/1994

SSI Goods taken out for job Work: Exemption scheme

As amended by Ntf. No. 18/97-CE, Dt. 10-4-1997; 39/97-CE, Dt. 30-6-1997; Ntf. No. 7/98 CE,Dt. 2-6-1998; Ntf. No. 18/99 CE, Dt. 1-4-1999 and Ntf. No. 36/99-CE, Dt. 26-8-1999.

In exercise of the powers conferred by subsection (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods

i. of the description specified in the Annexure to the notification of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1st March, 2003 and 9/2003-Central Excise, dated the 1 st March, 2003 [OLD - 8/2002-Central Excise, dated the 1st March, 2002 and 9/2002-Central Excise, dated the 1st March, 2002 ]; or

(Above Bold words & figures has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003)

(Amended vide Central Excise Notification No. 24/2002 dt. 28-3-2002)

(Amended vide Central Excise Notification No. 17/2001 dt. 31st March, 2001)

(ii) falling under heading 3904 relating to plastic material commonly known as polyvinyl chloride compounds (PVC compounds) and goods falling under heading 8413 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),

(Above (ii) has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006)

[OLD-
ii. falling under sub-heading Nos. 8413.11, 8413.12, 8413.13 and 8413.14 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);]

(hereinafter referred to as the specified goods) cleared by a manufacturer to a place outside his factory for getting any job work done on such specified goods, from the whole of the duty of excise leviable thereon, which is specified in the said Schedule, subject to the condition that the supplier of the raw materials or semi-finished goods gives an undertaking to the proper officer having jurisdiction over the factory of the supplier-


(a)that the specified goods on return shall be used in the factory of such supplier in or in relation to the manufacture of specified goods which are exempted from the whole of the duty of excise leviable thereon under the aforesaid notifications, or goods falling under headings 6401 to 6405, cooking or heating apparatus of a kind used for domestic purposes, non electric, and parts thereof, of copper falling under sub-heading 7418 19 or 7419 99, headings 8436, 8437, 8714 or 9608 or tariff item 7321 90 00, heading 8424 (except mechanical appliances which are not of a kind used in agriculture or horticulture), tariff items 8481 80 41, 8481 90 10, drawing and mathematical instruments falling under sub-heading 9017 20 or tariff item 8486 40 00 or kerosene pressure lanterns and parts thereof including gas mantles for use in kerosene pressure lanterns falling under heading 9405 of the said Schedule, as the case may be; and.

(Above clause (a) has been substituted vide NTF. NO. 48/2006-CE, DT. 30/12/2006)

[OLD-
(a) that the specified goods on return shall be used in the factory of the said supplier in or in relation to the manufacture of specified goods which are exempted from the whole or part of the duty of excise leviable thereon under the aforesaid notifications, or goods falling under headings 6401 to 6405, 7417, 8436, 8437, 8714 or 9608 or tariff item 73219000, or heading 8424 (except mechanical appliances which are not of a kind used in agriculture or horticulture), or tariff items 84818041, and 84819010,or drawing and mathematical instruments falling under sub-heading 901720, or kerosene pressure lanterns and parts thereof including gas mantles for use in kerosene pressure lanterns falling under heading 9405 of the said Schedule, as the case may be; and. ]

(Above clause (a) has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006)

[OLD-
a. that the specified goods on return shall be used in the factory of the said supplier in or in relation to the manufacture of specified goods which are exempted from the whole or part of the duty of excise leviable thereon under the aforesaid notifications, or goods falling under heading numbers 74.17, 84.36, 84.37, 87.14 or 96.08 or sub-heading numbers 7321.90, 8424.10, 8424.91, 8481.20, 8481.92, 9017.10 or 9405.10 of the said Schedule, as the case may be and ]

(sub-clause (a) has been amended vide Central Excise Notification No. 36/99Dt. 26-8-99)

[OLDa. that the specified goods on return shall be used in the factory of the said supplier in or in relation to the manufacture of specified goods which are exempted from the whole or part of the duty of excise leviable thereon under the aforesaid notification; and ]

b. that in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on such goods, but for the exemption contained in this notification.

(iii) falling under tariff item 39013000 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) relating to material commonly known as Ethylene vinyl acetate copolymers (EVA compounds).

(Above (iii) has been inserted vide NTF. NO. 07/2009-CE, DT. 07/07/2009)

Explanation: For the purposes of this notification, the expression "job work" means processing of or working upon 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, and the expression "job worker" shall be construed accordingly.

(Please refer Cir. No. 759/75/2003-CX, Dt. 30/10/2003 - Clarification regarding availability of clearance based exemption to the textile traders)

(Please refer Cir. No. 724/40/2003-CX, Dt. 20/06/2003 for Clarificatin on the availability of the exemption)

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