02 December 2010
We have a SSI unit.We avail certain exemption under notification where duty rate is NIL. For export under self sealing we had to obtain central excise registration.
For expanding our manufacturing we want to give job work manufacturing to some one at a separate premises. We supply him machinery and raw materials.
Do this Job Worker's premises required to be registered under central excise?
04 December 2010
No Central excise registration is required for sealing of export consignemnt. Further job worker is not required to be registered is there is no duty liability on him, i.e. he is following the procedure prescribed in Notification 214/86.