https://www.taxtmi.com/caselaws?id=92744 An exemption notification aimed at promoting exports and foreign exchange earnings was construed purposively, so "manufacture" was not confined to the narrower meaning under central excise law. On that approach, the activities carried on in a 100% export-oriented unit, together with the approved import-export scheme and the treatment of the goods under the licence, brought the imported compact discs, jewel boxes and trays within the notification. The exemption was therefore available for goods used in the export manufacturing process, and the customs demand could not be sustained. The note also records that the broader interpretation was consistent with later circular guidance on a similar exemption. 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 An exemption notification aimed at promoting exports and foreign exchange earnings was construed purposively, so "manufacture" was not confined to the narrower meaning under central excise law. On that approach, the activities carried on in a 100% export-oriented unit, together with the approved import-export scheme and the treatment of the goods under the licence, brought the imported compact discs, jewel boxes and trays within the notification. The exemption was therefore available for goods used in the export manufacturing process, and the customs demand could not be sustained. The note also records that the broader interpretation was consistent with later circular guidance on a similar exemption. Case-Laws Customs Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92744