Job work Issue

[sukhvinder singh]

Dear Sir,

Plz give the infromation in details of job work under Notification 214/86-CE

Thanks

 

AI Summary

Job work exemption clarifies reliance on tariff general exemption provision for processed goods under contract manufacturing.
The operative guidance directs reliance on the general exemption in the Central Excise Tariff to determine whether goods processed under contract (job work) qualify for exemption, requiring mapping the facts of the processing arrangement to the terms of that general exemption.