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

[Narendra Soni]

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.

AI Summary

Clarification: Commissioner approval not required for job work under Notification 214/86-CE; verify specific activities for compliance. A query was raised regarding whether commissioner approval is needed for job work under Notification 214/86-CE. The notification requires an undertaking to the Assistant or Deputy Commissioner of Central Excise, but does not mention commissioner approval. A respondent clarified that the notification does not necessitate prior commissioner approval. Another participant referenced Rule 16A of CER 2002, which also does not require commissioner approval unless specific conditions are prescribed by the commissioner. The discussion concluded with advice to verify the specific job work activities involved, suggesting a potential oversight in the query.