https://www.taxtmi.com/caselaws?id=218473 The High Court ruled in favor of the respondent, holding that the activity constituted job work and that the value addition condition was met as required by Notification No.32/97/Cus. The Court emphasized that the use of indigenous materials did not disqualify the respondent from the exemption. The appeal was disposed of in favor of the respondent, with no order as to costs. en-us Wed, 31 Oct 2012 00:00:00 +0530 Fri, 27 Nov 2015 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218473 The High Court ruled in favor of the respondent, holding that the activity constituted job work and that the value addition condition was met as required by Notification No.32/97/Cus. The Court emphasized that the use of indigenous materials did not disqualify the respondent from the exemption. The appeal was disposed of in favor of the respondent, with no order as to costs. Case-Laws Customs Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218473