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 goods - 214/86 - Central Excise - Tariff

Job work exemption permits specified inputs manufactured as job work to be exempt when used or cleared for export/SEZ.

Exemption applies to specified inputs and goods manufactured as job work when used in or cleared in relation to the manufacture of final products, or cleared from the supplier's factory for use in manufacture, removal to SEZs/EOUs/technology parks, supply to international organisations, or export under bond. The supplier must give an undertaking to the Assistant/Deputy Commissioner, produce evidence of prescribed use or removal, and assume responsibility for excise liabilities on the final products. 'Job work' is defined as processing of supplied raw or semi-finished goods to complete part or all of the manufacturing process.