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Job Work under Notification 214/83-CE dated 25.03.1986 - Commissioner approval

Central Excise - Started By: - Narendra Soni - Dated:- 8-6-2015 Last Replied Date:- 11-6-2015 - Dear Expert, Whether commissioner approval is required for job work done under Notification 214/86-CE dated 25.03.1986 as ammended.as per Notification Under taking to AC/DC is required but our central excise authority is asking for prior approval from commissioner, Please suggest. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Para 2 of Notification 214/86-CE dated 25.3.86 states that_ The exem .....

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(i) under bond for export; or (ii) to a unit in a free trade zone or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-C.E.,dated the 28 .....

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upplier produces evidence that the said goods have been used or removed in the manner prescribed above; and (iii) the said supplier undertakes the responsibilities of discharging the liabilities in respect of Central Excise duty leviable on the final products. It is nowhere stated in the Notification permission from Commissioner is required for availing the said Notification. Hence prior approval from commissioner is not necessary. - Reply By Narendra Soni - The Reply = Thanks Mr.Rajagopalan Ran .....

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