https://www.taxtmi.com/caselaws?id=299300 Imported fabrics did not qualify for exemption under Notification No. 32/97-Cus because the import was not for jobbing in the manner required by the notification. The goods were used only for edging jute carpets, while the basic carpet material was arranged locally by the importer, showing that the activity involved substantial use of the importer's own materials rather than mere processing of imported goods for re-export under an export order placed by the supplier. The job work interpretation applied in the excise exemption context supported this restrictive reading, and the exemption was denied. en-us Mon, 06 Jan 2003 00:00:00 +0530 Thu, 09 Dec 2021 13:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299300 Imported fabrics did not qualify for exemption under Notification No. 32/97-Cus because the import was not for jobbing in the manner required by the notification. The goods were used only for edging jute carpets, while the basic carpet material was arranged locally by the importer, showing that the activity involved substantial use of the importer's own materials rather than mere processing of imported goods for re-export under an export order placed by the supplier. The job work interpretation applied in the excise exemption context supported this restrictive reading, and the exemption was denied. Case-Laws Customs Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299300