https://www.taxtmi.com/caselaws?id=337753 Use of indigenous raw materials in a manufacturing process did not, on the stated facts, take the activity outside job work or jobbing for purposes of Notification No. 32/97-Cus. The Board circular was applied to read the exemption broadly, and the appellate authority found that the indigenous inputs were only a small proportion in value terms while the imports were used in execution of export orders by way of jobbing. On that basis, the denial of customs exemption was unjustified and the respondent remained entitled to the notification benefit. en-us Mon, 31 Oct 2016 00:00:00 +0530 Tue, 17 Jan 2017 08:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337753 Use of indigenous raw materials in a manufacturing process did not, on the stated facts, take the activity outside job work or jobbing for purposes of Notification No. 32/97-Cus. The Board circular was applied to read the exemption broadly, and the appellate authority found that the indigenous inputs were only a small proportion in value terms while the imports were used in execution of export orders by way of jobbing. On that basis, the denial of customs exemption was unjustified and the respondent remained entitled to the notification benefit. Case-Laws Customs Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337753