https://www.taxtmi.com/caselaws?id=209955 Duty under Notification No. 34/94-CE could not be fastened on a job worker who manufactured textured yarn on behalf of a merchant exporter where the export-linked obligation was placed on the exporter. The notification was read as requiring intended export, and satisfaction of the Assistant Collector, rather than actual export by the manufacturer. Since the export bond and proof-of-export conditions were the merchant exporter's responsibility, failure to furnish export proof could not be shifted to the job worker. On that basis, the duty demand against the job worker was held unsustainable and the exemption remained available on the facts. en-us Fri, 24 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209955 Duty under Notification No. 34/94-CE could not be fastened on a job worker who manufactured textured yarn on behalf of a merchant exporter where the export-linked obligation was placed on the exporter. The notification was read as requiring intended export, and satisfaction of the Assistant Collector, rather than actual export by the manufacturer. Since the export bond and proof-of-export conditions were the merchant exporter's responsibility, failure to furnish export proof could not be shifted to the job worker. On that basis, the duty demand against the job worker was held unsustainable and the exemption remained available on the facts. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209955