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of <h1>Job Work Exemption Simplified: No Prior Permission Needed, Just Submit an Undertaking for Goods Use in Manufacturing.</h1> Notification No. 214/86, dated 25.3.1986, allows for job work exemption without the need for prior permission from the Assistant Collector. The only requirement is that an undertaking must be submitted, confirming that the goods will be used in the manufacture of final products. Once this undertaking is provided, the assessee can proceed with the removal of goods under the notification without any further clearance. This circular clarifies that the submission of the undertaking is sufficient for compliance, simplifying the process for those seeking job work exemptions.
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