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of <h1>Customs Duty Exemption Clarified: Indigenous Materials Do Not Exclude Job-Work Status, Per Supreme Court Guidance.</h1> Notification No. 32/97-Cus. provides customs duty exemption for materials imported into India for fulfilling export orders. There has been confusion regarding its application when significant indigenous materials are used alongside imported ones. A conference of customs officials concluded that using indigenous materials does not exclude a process from being considered 'job-work' or 'jobbing.' The Central Board of Excise & Customs has accepted this view, referencing a Supreme Court judgment for clarity. Field formations are advised to finalize pending assessments accordingly, ensuring a broad yet cautious approach to defining jobbing activities.
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