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TMI Blog2003 (1) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for execution of an export order placed on the importer by the supplier of goods for jobbing; that the said material was to be used for edging jute carpets to be procured locally and thereafter would be exported to the supplier; that the said fabric has been supplied free of cost by the supplier and the appellants would be receiving only conversion charges which also include the price of the basic fabric of jute carpet; that the edged jute carpet had been exported also; that the Asst. Commissioner, under Adjudication Order No. 972/98 dated 20.7.1998, disallowed the benefit of Notification on the ground that their matter did not fall within the meaning of scope of jobbing relying upon the decision in the case of Prestige Engineering (Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said judgment was rendered in a Central Excise matter the same cannot be applied in the customs matters especially when jobbing has been defined in the EXIM Policy. He also relied upon the judgment in the case of Section Mohan Lal v. R. Kondiah AIR 1979 (SC) 1132 wherein it has been held that "the meaning of the word must be gleaned from the context in which it is used. Reference to the provisions of the Constitution or other statute where the expression is used cannot be of any assistance in determining its meaning.... It is not a sound principle of construction to interpret expression used in one Act with reference to their use in another Act, more so, if the two Acts in which the same word is used are not cognate. 3. Countering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation would not apply while interpreting the customs notification pertaining to jobbing. He finally mentioned that even as per the EXIM Policy jobbing means processing or working upon raw materials or semi-finished goods supplied to the job worker; that in the present matter the customer is supplying only edging material whereas carpets are purchased by the appellants themselves. In reply the learned Advocate referred to the decision in the case of CCE, Meerut v. Kapri International (P) Ltd. MANU/SC/0389/2002 : 2002 (142) ELT 10 (SC) = 2002 (102) ECR 520 (SC) wherein it has been held that by cutting cotton fabric from running length into small pieces and giving them a definite required shape the respondents has produced a new commodity wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tio of the decision in the case of Prestige Egg. (India) Ltd. is also applicable as the Supreme Court therein was interpreting the ambit of the term 'job work' mentioned in the notification No. 119/75-CE. According to the Explanation to Notification No. 119/75 the expression Job Work shall mean such items of work where an article intended to undergo manufacturing process is supplied to the job worker and that article is returned by the job worker to the supplier after the article had undergone the intended manufacturing process, on charging only for the job work done by him. In this context the Supreme Court has held that Notification was not intended to benefit those who contributed their own material to the article supplied by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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