Value addition relaxed for specified textile and clothing imports, permitting any positive value to meet export jobbing condition. The amendment to Notification No. 32/97-Cus adds a proviso to condition (iv) allowing that where resultant products are textile and clothing goods (chapters 50-63), the required value addition may be any positive value, and substitutes 'semi-finished goods' into clause (ii) of the Explanations, thereby explicitly including semi finished goods among permissible inputs for imports executed under export orders for jobbing.
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Provisions expressly mentioned in the judgment/order text.
Value addition relaxed for specified textile and clothing imports, permitting any positive value to meet export jobbing condition.
The amendment to Notification No. 32/97-Cus adds a proviso to condition (iv) allowing that where resultant products are textile and clothing goods (chapters 50-63), the required value addition may be any positive value, and substitutes "semi-finished goods" into clause (ii) of the Explanations, thereby explicitly including semi finished goods among permissible inputs for imports executed under export orders for jobbing.
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