2003 (1) TMI 752

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.... condition that the goods are imported for execution of an export order placed on the importer by the supplier of goods for jobbing; that the said material was to be used for edging jute carpets to be procured locally and thereafter would be exported to the supplier; that the said fabric has been supplied free of cost by the supplier and the appellants would be receiving only conversion charges which also include the price of the basic fabric of jute carpet; that the edged jute carpet had been exported also; that the Asst. Commissioner, under Adjudication Order No. 972/98 dated 20.7.1998, disallowed the benefit of Notification on the ground that their matter did not fall within the meaning of scope of jobbing relying upon the decision in th....

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....ication No. 119/75-CE; that since the said judgment was rendered in a Central Excise matter the same cannot be applied in the customs matters especially when jobbing has been defined in the EXIM Policy. He also relied upon the judgment in the case of Section Mohan Lal v. R. Kondiah AIR 1979 (SC) 1132 wherein it has been held that "the meaning of the word must be gleaned from the context in which it is used. Reference to the provisions of the Constitution or other statute where the expression is used cannot be of any assistance in determining its meaning.... It is not a sound principle of construction to interpret expression used in one Act with reference to their use in another Act, more so, if the two Acts in which the same word is used ar....

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....mean that the said interpretation would not apply while interpreting the customs notification pertaining to jobbing. He finally mentioned that even as per the EXIM Policy jobbing means processing or working upon raw materials or semi-finished goods supplied to the job worker; that in the present matter the customer is supplying only edging material whereas carpets are purchased by the appellants themselves. In reply the learned Advocate referred to the decision in the case of CCE, Meerut v. Kapri International (P) Ltd. MANU/SC/0389/2002 : 2002 (142) ELT 10 (SC) = 2002 (102) ECR 520 (SC) wherein it has been held that by cutting cotton fabric from running length into small pieces and giving them a definite required shape the respondents has p....