2006 (11) TMI 450

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..... P.G. Chacko, Member (J)]. - The respondents in this appeal, as merchant exporters, claimed the benefit of Notification No. 32/97-Cus. in respect of raw materials imported by them for manufacture of "Gelatine capsules" to be exported to the raw material-supplier. The Notification, known as 'jobbing notification' in departmental parlance, enabled the respondents to obtain duty-free clearance of ra .....

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..... export promotion policy of the Central Government. Learned Commissioner (Appeals) held that, as the job-worker was, admittedly, registered with the department for the manufacture of 'gelatine capsules' and followed the procedure set out in the above Rules, the importer, for whom the job work was done, should be held to have satisfied the above condition. Accordingly, the benefit of the Notificatio .....

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