https://www.taxtmi.com/caselaws?id=264643 Duty-free imports for jobbing under Notification No. 32/97-Cus. were available only on strict compliance with the notification conditions, including the prescribed value addition. The exemption could not be denied merely because drawback or DEPB was involved, but the claimant still had to prove that the imported raw materials were used in accordance with the notification and that the required value addition was satisfied. On the record, the shipping bills and other material did not satisfactorily establish that compliance, so the exemption was unavailable and the demand raised on denial of benefit was upheld. en-us Fri, 26 Jun 2015 00:00:00 +0530 Thu, 16 Feb 2017 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264643 Duty-free imports for jobbing under Notification No. 32/97-Cus. were available only on strict compliance with the notification conditions, including the prescribed value addition. The exemption could not be denied merely because drawback or DEPB was involved, but the claimant still had to prove that the imported raw materials were used in accordance with the notification and that the required value addition was satisfied. On the record, the shipping bills and other material did not satisfactorily establish that compliance, so the exemption was unavailable and the demand raised on denial of benefit was upheld. Case-Laws Customs Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264643