JOB WORKER IN CENTRAL EXCISE

[BHARAT PRADHAN]

DEAR SIR, GOODS CAN I SENT TO JOB WORKER FOR PURPOSED OF FINISHED GOODS . (IN CENTRAL EXCISE VIEW)

[CASeetharaman KC]

Job Work is covered under Notification no 214/86 dated 25-03-1986 which gives the conditions under which job work can be carried out. Also there is another two notifications specifically for SSI units - Notification no 83/94 and 84/94 both dated 11-04-1994. Please refer to the notifications referred above.

AI Summary

Job work under central excise: movement to outside processors allowed subject to prescribed notification conditions and SSI rules. Sending goods to a job worker for finishing is governed by a notification based job work scheme under central excise that permits movement of inputs or unfinished goods to an outside processor subject to prescribed eligibility, movement and documentation conditions; separate notifications provide specific regimes for SSI units.