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TMI Blog2017 (1) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... as adequately dealt with this issue. We are in agreement with the order of the Commissioner (Appeals) - Revenue appeal rejected - decided against Revenue. - Appeal No. C/482/06 - - - Dated:- 31-10-2016 - Mr.M.V. Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri.MK Saranghi, Jt. Comm. (AR) for appellant None for respondent ORDER Per Raju 1. This appeal has been filed by the Revenue against order of Commissioner of Customs (Appeals) upholding the order of Assistant Commissioner of Customs granting the benefit of Notification No.32/97-Cus to the respondent. 2. The respondents were issued a show-cause notice seeking to deny the benefit of Notification No.32/97-Cus (supra). As per Customs Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular reads as: 5. The conference took the view that use of indigenous materials will not take the process undertaken out of job-work of jobbing. The filed formations should take a broad view and at the same time, take reasonable precautions. 6. The Board has accepted the recommendation of the Conference and it is accordingly clarified that use of indigenous materials in jobbing work will not take the process undertaken out of job-work of jobbing. The definition of jobbing may be derived from the scope of the term job-work clarified by Hon ble Supreme Court in para 17 of their judgement in the case of Prestige Engineering (India) Ltd. Vs. CCE Meerut. 7. The field formations may finalise the pending assessment, if any, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er conference, which was accepted by the Board and instruction issued vide Circular No.18/2004 Cus dated 20/02/2004. The circular states that Notification No.32/97-Cus dated01/04/97 gives exemption from duty free import for raw material for execution of an export order and where usage of indigenous goods along with the imported goods under the said notification is found it will not take the processes undertaken out of job work or jobbing. It no where stated that use of indigenous material should be taken in terms of quantity and not in terms of value but it was further stated that broad view should be taken with reasonable precautions. In the instant case in terms of value the indigenous raw material is only 8% of the total value, which can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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