2005 (12) TMI 165

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....(IDCRDMEG) Rules, 1996 by taking registration with the Central Excise and had also executed a bond under the said Rules. The lower authority denied the benefit of Notification No. 32/97-Cus. on the ground that the process undertaken by the appellants would not amount to jobbing as given in Exim Policy 2002-2007. The appellant actually segregates the coating in the imported cable and the metal portion of the cable. The segregated coating and metal are re-exported in terms of the Notification. For this purpose the appellants received job charges. The Commissioner (Appeals) upheld the order of the lower authority. The main reason for denying the benefit of the Notification is that the mere segregation in the instant case does not amount to job....

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.... jobbers can be to complete the process of manufacture or finishing of an article. It can also be only for doing a part of the above process. (d)     The result of the processing can be manufactured it can also be merely finishing of an article. The processing can also be any operation essential for the above. In view of the above the Original authorities' conclusion that jobbing cannot be a part process is erroneous. Nowhere in the Notification it is mandatory that the processes should result in complete manufacturing. (ii)    The respondent's reliance on several decisions of the Supreme Court on the scope of the term manufacture is not relevant at all. (iii)   The respondent has observ....

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....ctly related to the export order and supplied free of cost by the foreign buyer. The main condition for duty free import under this Notification is that the goods imported including resultant product are re-exported to the supplier of the goods within six months from the date of clearance. Further, the goods imported should be for execution of an export order placed on the importer by the supplier of goods for jobbing. From the definition of jobbing given in the Exim Policy it cannot be inferred that the jobbing process should necessarily result in a complete manufactured article. Jobbing can be a part of the process. In the case at hand the appellants segregate the outer insulation portion from the metallic portion of the imported cables. ....