https://www.taxtmi.com/caselaws?id=107028 Packing materials such as paper board boxes and paper trays used for exporting leather wallets fell within Customs Notification No. 81/95 because the notification expressly included packing materials and did not exclude goods imported for use in the export order. A precedent under Central Excise Notification No. 119/75-C.E. could not control interpretation of the independent customs notification because it arose in a different statutory context involving job work by small-scale manufacturers. The denial of exemption on that basis was therefore unsustainable, and the orders refusing benefit were set aside. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107028 Packing materials such as paper board boxes and paper trays used for exporting leather wallets fell within Customs Notification No. 81/95 because the notification expressly included packing materials and did not exclude goods imported for use in the export order. A precedent under Central Excise Notification No. 119/75-C.E. could not control interpretation of the independent customs notification because it arose in a different statutory context involving job work by small-scale manufacturers. The denial of exemption on that basis was therefore unsustainable, and the orders refusing benefit were set aside. Case-Laws Customs Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107028