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TMI Blog2011 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the assessee - C/883/2006 - A/851/2011-WZB/AHD - Dated:- 12-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri P.V. Sheth, Adv. for the Assessee; Shri R.S. Sangia, SDR for the Revenue. Per: Mrs. Archana Wadhwa: Being aggrieved with the order passed by Commissioner(Appeals), vide which he has accepted the respondent s appeal, Revenue has filed the present appeal. We have heard Shri R.S. Sangia, learned SDR appearing for the Revenue and Shri P.V. Sheth, ld.Advocate appearing for the respondent. 2. As per facts on record, the respondents are engaged in manufacture of Plastic Extrusion Plant Machineries falling under Chapter 84 of Customs Excise Tariff Act, 1985. 3. The respondent had availed the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said demand of Rs.9,32,729/- (Rupees Nine Lakhs, Thirty Two Thousands, Seven Hundreds and Twenty Nine only) and also demanded interest and penalty of Rs.9,32,729/- (Rupees Nine Lakhs, Thirty Two Thousands, Seven Hundreds and Twenty Nine only). 5. Being aggrieved with the said order, the respondent filed the appeal there-against before Commissioner(Appeals), which stand accepted by him vide his impugned Order-in-Appeal. Hence the present appeal. 6. We find that the dispute required to be solved in the present appeal is interpretation of law in Notification No.32/97-Cus, dt.1.4.97. For better appreciation, we reproduce the condition in the said notification. (i) that the goods are imported for execution of an export order placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified by the said Assistant Commissioner of Customs and Central Excise. (iii) that the goods are utilized only for the discharge of export obligation and no part thereof shall be sold, loaned, transferred or otherwise used or disposed off. (iv) that the FOB value of the resultant products exported is at least 10% more than the C.I.F. value of all goods imported in relation to the said resultant products, (v) that the jobbing is undertaken in accordance with the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 (vi) that the goods being imported are not prohibited items specified in the ITC(HS) classification of exports and import items as declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .32/97-Cus, dt.1.4.97 which is squarely covers the imported goods. 12. I find that the meaning of Job Work construed by the lower authority vis-`-vis Jobbing provided under Notification No. 32/97-Cus, dt.1.4.97 is different. The word Jobbing as defined in Oxford Dictionary as arrange for contracted work to be done by others and very wide connotation than that of construed by the lower authority, therefore there is a merit in appellant s contention. Further, the lower authority have not brought out either in the Show Cause Notice or in the findings clearly the grounds for denial except stating the appellant s manufactured machinery. Any jobbing or job work involves manufacture. 13. Further, it is noticed that these goods imported are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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