https://www.taxtmi.com/caselaws?id=216123 Imported raw materials sent by a manufacturer-exporter to a job worker for conversion were prima facie not shown to be a prohibited transfer under the exemption notifications. The materials referred to a foreign trade public notice recognising conversion through a job worker and treating only sale of the imported goods before conversion as a breach of the actual user condition. On the record, the goods were sold only after conversion, and the notification language regarding supporting manufacturers for merchant exporters did not justify reading a bar against a manufacturer-exporter using a job worker. The Tribunal's assumption was therefore not sustainable at the pre-deposit stage, and the pre-deposit direction was set aside. en-us Mon, 27 Aug 2012 00:00:00 +0530 Tue, 26 Feb 2013 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216123 Imported raw materials sent by a manufacturer-exporter to a job worker for conversion were prima facie not shown to be a prohibited transfer under the exemption notifications. The materials referred to a foreign trade public notice recognising conversion through a job worker and treating only sale of the imported goods before conversion as a breach of the actual user condition. On the record, the goods were sold only after conversion, and the notification language regarding supporting manufacturers for merchant exporters did not justify reading a bar against a manufacturer-exporter using a job worker. The Tribunal's assumption was therefore not sustainable at the pre-deposit stage, and the pre-deposit direction was set aside. Case-Laws Customs Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216123