https://www.taxtmi.com/caselaws?id=54814 Segregation of insulation and metal from imported cable scrap was treated as "jobbing" for exemption under Notification No. 32/97-Cus. read with the Customs (IDCRDMEG) Rules, 1996. The notification covered duty-free import for execution of an export order by jobbing, provided the prescribed procedure was followed and the imported goods and resultant products were re-exported. "Jobbing" was not confined to a process ending in a complete manufactured article; undertaking part of the processing was sufficient. Where the importer separated the outer insulation from the metallic portion and re-exported the resulting material in compliance with the Rules, the exemption was available. en-us Fri, 23 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54814 Segregation of insulation and metal from imported cable scrap was treated as "jobbing" for exemption under Notification No. 32/97-Cus. read with the Customs (IDCRDMEG) Rules, 1996. The notification covered duty-free import for execution of an export order by jobbing, provided the prescribed procedure was followed and the imported goods and resultant products were re-exported. "Jobbing" was not confined to a process ending in a complete manufactured article; undertaking part of the processing was sufficient. Where the importer separated the outer insulation from the metallic portion and re-exported the resulting material in compliance with the Rules, the exemption was available. Case-Laws Customs Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54814