Job work exemption under Notification No. 84/94-CE does not cover market-purchased raw materials, making Chapter X procedure unnecessary.

Notification No. 84/94-CE applies to excisable goods cleared by a manufacturer for job work outside the factory subject to the prescribed undertaking, but it does not extend to raw materials merely purchased from the market and not manufactured by the assessee. As no exemption from duty was being claimed for those raw materials, the notification's conditions were not attracted. On the same footing, the Chapter X procedure was unnecessary for such goods, so the assessee was not required to follow it.

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Issues: Whether raw materials purchased from the market and sent to a job worker were required to be cleared under Notification No. 84/94-CE and the Chapter X procedure.

Analysis: Notification No. 84/94-CE grants exemption in respect of excisable goods cleared by a manufacturer to a place outside the factory for job work, subject to the prescribed undertaking. The raw materials in question were purchased from the market and were not manufactured by the assessee. Since no exemption from duty was being claimed for those raw materials, the conditions of the notification were not attracted. For the same reason, the Chapter X procedure was also unnecessary.

Conclusion: The notification did not apply to the facts, and the assessee was not required to follow the Chapter X procedure.

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