Subject : Supreme Court's order  dated 1.9.1994 passed in various Civil Appeals, which has decided scope of the terms, 'job-work' pertaining to the Notification No. 119 of 1975 dated 30.4.75 relating to erstwhile Tariff Item 68 of CET Schedule.

I am directed to state that the Supreme Court in their judgement dated 1.9.94 in Civil Appeal No. 3197 of 1986 with C.A. Nos. 19-22/80, 3331/84, 3464/88, 1384-85/87, 3963/90 and 2867/91 has deicded the dispute arising out of High Court's orders and CEGAT's orders on  the scope of term 'Job-work' pertaining to the Notification 119 of 75 dated 30.4.75 relating to erstwhile tariff item 68 of the Central Excise Tariff Schedule(Jt 1994(5) S.C.514).

2.    You are requested to kindly furnish the details of similar cases if any pending in Supreme Court so that they could be got listed for early disposal.  You are also requested to move the High Court / Tribunal if similar cases are pending before them.

3.    In addition to taking action mentioned above, a detailed report on following points may also be furnished to the Board at the earliest :

(a)    Action taken on specific cases decided by the Supreme Court,
(b)    Details of similar cases, if any, still pending in the Supreme Court along with revenue implications and Ministry's reference / CAS reference,
(c)    List along with details of similar cases pending in High Court / Tribunal and note on action initiated indicating revenue implication.