https://www.taxtmi.com/caselaws?id=392037 Movement of imported Beta Napthol to job workers under Annexure-II challans, with return of processed Gamma Acid, was treated as job work because the invoices deducted the value of the supplied input and no transfer of property in the imported goods took place. Minor consumables used by the job worker did not change the essential character of the transaction, and reliance on a sale invoice and VAT payment was insufficient on the facts to convert it into a sale. The arrangement did not breach the conditions of the relevant customs notifications, so the demand for duty, interest and penalties was unsustainable. en-us Tue, 11 Feb 2020 00:00:00 +0530 Sat, 07 Nov 2020 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392037 Movement of imported Beta Napthol to job workers under Annexure-II challans, with return of processed Gamma Acid, was treated as job work because the invoices deducted the value of the supplied input and no transfer of property in the imported goods took place. Minor consumables used by the job worker did not change the essential character of the transaction, and reliance on a sale invoice and VAT payment was insufficient on the facts to convert it into a sale. The arrangement did not breach the conditions of the relevant customs notifications, so the demand for duty, interest and penalties was unsustainable. Case-Laws Customs Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392037