https://www.taxtmi.com/forum/issue?id=4526 Where operations on imported inputs amount to manufacture, duty paid at import may be refunded under section 75 of the Customs Act upon export of processed goods; if operations do not amount to manufacture, imports can be made at a concessional duty rate for re export. The jobwork charged as labour to an overseas principal can be treated as export of services, attracting no service tax, subject to appropriate import, processing and re export documentation to support refund or concession claims. en-us Thu, 16 Aug 2012 11:35:35 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4526 Where operations on imported inputs amount to manufacture, duty paid at import may be refunded under section 75 of the Customs Act upon export of processed goods; if operations do not amount to manufacture, imports can be made at a concessional duty rate for re export. The jobwork charged as labour to an overseas principal can be treated as export of services, attracting no service tax, subject to appropriate import, processing and re export documentation to support refund or concession claims. Discussion-Forum Customs Thu, 16 Aug 2012 11:35:35 +0530 https://www.taxtmi.com/forum/issue?id=4526