Customs exemption for jobbing imports failed where export order and re-export conditions under the notification were not established.

Customs exemption under Notification No. 81/95-Cus. was unavailable because the imported plastic hangers were not shown to have been brought against an export order placed by the foreign supplier for jobbing or similar specified operations, and the required re-export conditions were not proved. The record did not establish any export order from the supplier of the hangers, nor that the hangers were imported for job work for that supplier. The exported garments were also sent to different parties, not to the supplier of the input. Decisions cited on the meaning of "jobbing" were held inapplicable, and the exemption claim failed for non-fulfilment of the notification's essential conditions.

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Issues: Whether the appellant was entitled to the customs exemption under Notification No. 81/95-Cus. for imported plastic hangers allegedly used in export of garments.

Analysis: The notification granted exemption only when the import was made against an export order placed by the supplier for jobbing or similar specified operations, and the goods were re-exported to the supplier within the prescribed conditions. The record did not show any export order from the foreign supplier of the hangers, nor any proof that the hangers were imported for job work for that supplier. The exported garments were also sent to different parties, and not to the supplier of the input. No material established fulfillment of the other conditions of the notification. The cited decisions were found inapplicable as they dealt only with the scope of the term "jobbing".

Conclusion: The appellant did not satisfy the essential conditions of the notification and was not entitled to the exemption.

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