JOB WORK under Notification 214/86

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..... My client holds a "Manufacturer" registration under Central Excise for Adhesives and Sealants. They want to buy/ import steel coils and get them converted into steel tubes on job work basis. Can they avail the benefit of Notification 214/86 , even though they do not have the "manufacturer" registration for "steel tubes", since the Notification uses only the word "manufacturer" - Reply By Alok K .....

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..... umar - The Reply = Dear Sir, As the notification nimber 214/86, c.e is applicable only for the excisable goods which are subject to levy of central excise duty , you can avail this exemption notification when the new product / goods are covered under central excise/ or included in the central excise registration cerificate. it is important to mention here that once a manufacturer pays duty o .....

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..... n its exisiting excisable goods he cannot claim exemption on his new manufatured goods. we should also examine wherher such activity amounts to manufacture or not before deciding the duty liability on the said new goods. alok kumar - Reply By R K Rajwanshi - The Reply = 1. If your clinet buying f steel coil for converstion into steel tube they can not avail exemption under 214/86, because .....

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..... process on purchased good can not be treated as job work. 2. If steel coil received on behalf of any other manufacurer than your clinet may availe exemption under notification 214/86 in case duty to be paid by final manufactuer other wise your client may be treat as deemed manufacturer and they will pay excise duty on steel tube just because process which may be undertaken is subject to .....

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..... manufacture. R K Rajwanshi - Reply By pradeep khatri - The Reply = In our opinion you should opt Rule 10B of the Valuation Rules. - JOB WORK under Notification 214/86 - Query Started By: - SRIVATSAN RAJAN Dated:- 10-5-2011 Central Excise - Got 3 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmana .....

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..... gementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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