Export of job-worked goods to the overseas supplier, who had...

Export of job-worked goods to the overseas supplier, who had supplied the imported goods to the job worker in India - benefit of N/N. 32/97-Cus - No job work activity was done since the contract was cancelled - at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. - Demand set aside - AT