Job work exemption requires an undertaking to the Assistant Collector, allowing clearance without prior permission. Job work exemption under Notification No. 214/86 permits removal of goods for manufacture of final products upon furnishing an undertaking to the Assistant Collector of Central Excise; the notification contains no provision requiring prior permission before clearance, so goods may be cleared once the requisite undertaking is given.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job work exemption requires an undertaking to the Assistant Collector, allowing clearance without prior permission.
Job work exemption under Notification No. 214/86 permits removal of goods for manufacture of final products upon furnishing an undertaking to the Assistant Collector of Central Excise; the notification contains no provision requiring prior permission before clearance, so goods may be cleared once the requisite undertaking is given.
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