https://www.taxtmi.com/caselaws?id=266988 Under the Target Plus Scheme, sending duty-free imported goods to job workers for manufacture did not breach the non-transferability condition where the importer retained title and ownership. The scheme and exemption notification were read with the foreign trade policy to treat "own use" as including utilisation through job workers, and transfer was held to arise only at the stage of final sale of the manufactured goods, not when raw imported goods were sent for conversion. The exemption therefore remained available, and the confiscation, redemption fine, penalties, and denial of Cenvat credit were unsustainable. en-us Thu, 15 Oct 2015 00:00:00 +0530 Wed, 08 Feb 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266988 Under the Target Plus Scheme, sending duty-free imported goods to job workers for manufacture did not breach the non-transferability condition where the importer retained title and ownership. The scheme and exemption notification were read with the foreign trade policy to treat "own use" as including utilisation through job workers, and transfer was held to arise only at the stage of final sale of the manufactured goods, not when raw imported goods were sent for conversion. The exemption therefore remained available, and the confiscation, redemption fine, penalties, and denial of Cenvat credit were unsustainable. Case-Laws Customs Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266988