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TMI Blog2012 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... ported goods for display at Fair Singapore 2006 on returnable basis. The respondents have imported these goods through ICD Concor, Jodhpur and filed bill of entry No. 006/2007-07 dated 21-4-06 claiming clearance without payment of duty in terms of para 2.29 of Handbook of Procedure of Foreign Trade Policy 2004-09. The benefit of exemption from customs duty was not extended by the impugned order on the grounds that there is no notification issued under Section 25 of the Customs Act, 1962 which exempts such re-import from customs duties as claimed by the respondents being an 100% EOU. Accordingly the ' Assistant Commissioner confirmed the duty of Rs. 1,80,548/- in respect of the said re-imported goods. 3. The said order of the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or making alteration or any other operation thereon, since the clearances for export under bond by the 100% EOU is under rule 13, the said Explanation will be applicable to the present case. Thus the term 'manufacture' for the purposes of export is wider in meaning than that used in section 2(f) of the Central Excise Act, 1944 and 'galvanising will amount to 'manufacture' in terms of the Explanation above. 5. Hence, it is clarified that a broader view is called for in respect of the interpretation of the provisions of notification No. 1/95-C.E. and the exemption may not be restricted only to cases where 'manufacture' under section 2(f) of Central Excise Act is involved. It is clarified that the exemption under notification No. 1/95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or any other operation thereof in para 5 of the said circular, it has been mentioned that broader view is called for in respect of interpretation of provisions of notification No. 1/95-C.E. and exemption is not to be restricted only to the cases where the manufacture under Section 2(f) of the Central Excise Act, is involved. It has also been clarified that exemption under said notification is applicable to 100% EOU engaged in the galvanising of MS black pipes. In terms of this notification, any production, processing or packaging of articles in 100% EOU, shall deemed to be covered under the definition of 'manufacture'. 7. We have also seen para 9.37 of Chapter 9 of the policy which supports the respondent's case. We are also informe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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