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2012 (11) TMI 488 - HC - CustomsNotification No.32/97/Cus. dated 1/4/1997 - denial of claim as the activity undertaken is not an activity of jobbing - Held that:- The word jobbing has not been defined under the Customs Notification No.32/97/Cus. dated 1/4/1997 and therefore one would have to apply general meaning of the word jobbing which would mean carrying out predetermined job as directed by the supplier of raw material and returning the resultant product to the supplier. The aforesaid activity is admittedly being carried out by the assessee Revenue's contention that the activity carried out by the respondent is not job work in view of the decision of Prestige Engineering India Limited (1994 (9) TMI 66 - SUPREME COURT OF INDIA) is misplaced as in that case it was dealing with Central Excise Notification Notification No.119/75 dated 30/4/1975. Thus as decided in CCE, Trichy v. Rukmani Pakkwell Traders (2004 (2) TMI 69 - SUPREME COURT OF INDIA it is impermissible to interpret one notification with the aid of another notification. It would therefore, be inappropriate to import definition of the job work given in excise notification No.119/75 dated 30/4/1975 while construing Customs Notification No.32/97/Cus. dated 1/4/1997. All that Notification requires is that there should be value addition of 10% or more in the exported product than the value of the goods imported. Further, the Notification nowhere provides that the benefit of Notification would not be available where any indigenous material is used in the manufacture of export product. As it is not permissible to either add or subtract words to exemption notifications as held in M/s. Hemraj Gordhandas v. H.H. Dave, ACCE & C, Surat and others(1968 (9) TMI 112 - SUPREME COURT OF INDIA) no denial to claim is warranted - in favour of assessee.
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