2006 (11) TMI 450

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..... t. [Order per : 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 dut .....

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..... issued as part of the 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 bene .....

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