labour job notification and rules

[vinod nambiar]

sir,

we are manufactres of copper products  and we are sending 4 job works in annexure II

what is the notification nos. and rules of the labour job .

thanks

vinu

[Mahir S]

Notification No. 214/86-C.E., dated 25.3.1986, as amended - Exemption to specified items if manufactured in a factory as a job work and used in the manufacture of final products or cleared as such from the factory of supplier of raw material or semi finished good.

Rule 16A of Central Excise Rules, 2002 - Removal of goods for job work, etc.-      

Any inputs received in a factory may be removed as such or after being partially processed to a job worker for further processing, testing, repair, re-conditioning or any other purpose subject to the fulfillment of conditions specified in this behalf by the Commissioner of Central Excise having jurisdiction.

AI Summary

Job work exemption allows specified items made by job work to be exempt when used in final manufacture or cleared accordingly. Job work exemption under Notification No. 214/86-C.E. exempts specified items manufactured as job work when used in the manufacture of final products or cleared from the supplier's factory. Rule 16A of the Central Excise Rules, 2002 permits removal of inputs to a job worker for processing, testing, repair or re conditioning, subject to conditions specified by the Commissioner of Central Excise.