https://www.taxtmi.com/caselaws?id=92744 Export-promotion exemptions require a purposive and broad construction of "manufacture" where the notification aims to facilitate exports and earn foreign exchange. For Notification No. 13/81, manufacture need not be restricted to the technical definition under central excise law. Goods imported by a 100% export-oriented unit, including compact discs, jewel boxes and trays, qualified for exemption because they were used in the approved and disclosed export-oriented process contemplated by the licence and notification. The approval of the import-export scheme and subsequent treatment of the goods supported this conclusion, rendering the customs demand unsustainable. en-us Thu, 16 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92744 Export-promotion exemptions require a purposive and broad construction of "manufacture" where the notification aims to facilitate exports and earn foreign exchange. For Notification No. 13/81, manufacture need not be restricted to the technical definition under central excise law. Goods imported by a 100% export-oriented unit, including compact discs, jewel boxes and trays, qualified for exemption because they were used in the approved and disclosed export-oriented process contemplated by the licence and notification. The approval of the import-export scheme and subsequent treatment of the goods supported this conclusion, rendering the customs demand unsustainable. Case-Laws Customs Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92744