2005 (4) TMI 163

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.... (T)]. - The appellant imported woollen fabrics under Duty Exemption Scheme. The appellant sought permission of the Assistant Commissioner, Central Excise, Amritsar to send the said woollen fabric to M/s. Givo Ltd., Gurgaon for conversion of the fabrics into suits for export. The said M/s. Givo Ltd. is also registered with Central Excise. The permission was granted vide letter dated 21-12-98 subje....

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....rough was that the manufactured suits were exported from Delhi Airport and the export remains evidenced by the relevant shipping bills. It is also being pointed out that the suits under export remain correlated with the imported fabrics by way of quantity and other particulars. During the hearing of the case, the learned Counsel took us through the evidence in detail and submitted that the duty de....

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....uced out of the woollen fabrics which had been imported duty free. The records of the case clearly show that woollen fabrics were sent to job workers for production, the job worker manufactured suits and the suits were exported directly from the job worker's premises. The export had been accepted by the Customs authorities as satisfying the requirement under the DEEC licence. Thus, the appellant's....