2011 (5) TMI 56

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....cord, the respondents are engaged in manufacture of Plastic Extrusion Plant & Machineries falling under Chapter 84 of Customs Excise Tariff Act, 1985.   3. The respondent had availed the benefit of Notification No.32/97-Cus, dt.1.4.97 read with Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, for jobbing and the Assistant Commissioner, Central Excise, Division II had issued a Registration Certificate dt.15.12.04 for the same.   4. Thereafter, the respondent was served Show Cause Notice dt.18.5.05 wherein it was alleged that the noticee had wrongly availed the benefit of Customs exemption Notification No. 32/97-Cus, dt.1.4.97 and Customs (Import of Goods at Concessional Ra....

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....nterpretation of law in Notification No.32/97-Cus, dt.1.4.97. For better appreciation, we reproduce the condition in the said notification.   (i) that the goods are imported for execution of an export order placed on the importer by the supplier of goods for jobbing.   (ii) that the goods so imported, including resultant products, are re-exported to the supplier of the goods or to any other person which the said supplier may specify within six months from the date of clearance or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow:   Provided that where the goods are in the nature of pattern, drawings, jigs, tools, fixtures, moulds, tackles and instruments,....

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....t out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996   (vi) that the goods being imported are not prohibited items specified in the ITC(HS) classification of exports and import items as declared by the Government of India, Ministry of Commerce,   Further, the explanation to (ii) of the above notification defines the goods as under:   (ii) Goods means raw materials, components, intermediates, consumables, parts, packing materials including hangers for garments, patterns, drawings, jigs, tools, fixtures, moulds, tackles, instruments, and computer hardware and software, as are directly related to the export order and supplied free of cost by the foreign buyer....

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....here is a merit in appellant s contention. Further, the lower authority have not brought out either in the Show Cause Notice or in the findings clearly the grounds for denial except stating the appellant s manufactured machinery. Any jobbing or job work involves manufacture.   13. Further, it is noticed that these goods imported are under as per contract order specified in the notification and the resultant product which contained the imported goods have been duly exported to the same supplier who have entered to contract with appellant. I do not find any deviation insofar as availing the exemption notification. As rightly contested by the appellant, assessment, classification, and allowing exemption notification or otherwise has be....