Declaration validity

[pardeep bisht]

We have a manufacturing unit and also do job work for other parties. So please clarify me that the declaration filed by the party to our excise division office under nott. 214/86 is valid for a financial year or forever. Does he need to file every year. If yes, please suggest me that where such time limit is mention under Central Excie.

AI Summary

Declaration validity under central excise: declarations for job-work remain effective without mandatory annual re-filing.
A declaration furnished under the excise notification for a job-worker, limited to the items and particulars stated therein, remains effective without any prescribed period of limitation because the notification does not specify filing frequency; annual re-filing is not required.