Notification
No.13 /2011-Central Excise
New Delhi, the 1st March, 2011
G.S.R. (E). – In exercise of the powers conferred by sub-rule (2) of rule 9
of the Central
Excise Rules, 2002 (hereinafter referred to as the said rules), the Central
Board of Excise and
Customs, hereby exempts from the operation of the said rule 9 every job worker,
who undertakes job
work in respect of final products falling under Chapter 61, 62 or 63 of the
First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), on behalf of any other person who
shall pay the duty or
duties of excise leviable on the said goods, under sub- rule (1A) of rule 4 and
comply with all
procedural formalities and discharge all liabilities under the Central Excise
Act, 1944 (1 of 1944) and
the rules made thereunder, in respect of the goods manufactured on behalf of the
said other person;
Provided that the above exemption shall not apply to the job worker who may be
authorised
to pay the duty of excise leviable on such final products manufactured by him on
behalf of such other
person in accordance with the proviso to sub rule (1A) of rule 4.
Explanation. - For the purposes of this proviso, the expression "job worker"
shall have the meaning
assigned to it in rule sub rule (1A) of rule 4.