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2015 (4) TMI 598 - AT - CustomsMisuse of advance licences - appellant has no manufacturing facilities for that part of the period. - goods manufactured through their job worker - Benefit of duty exemption under Customs Notification Nos.30/97, dated 01.04.1997 and 48/99, dated 29.04.1999 - Manufacture and export of S.S.Utensils - Held that:- It was observed by the Adjudicating authority that if the appellant had declared the job workers to the DGFT and got the licences amended to incorporate the job workers and took steps to fulfill the obligation under the Customs notification, he would be eligible to avail the benefit of exemption notification. It is stated that the Licensing authority may have the power to condone the non-fulfilment of condition relating to declaration of job workers not declared in the application. We find that the Licensing authority certified the fulfillment of export obligation and in this context, the submission of the learned Advocate that the Policy permitted job work is required for examination. In our considered view, the stand taken by the appellant that they manufactured the goods through their job worker and permitted by Policy is required to be verified and, thereafter, it should be decided as to whether they are eligible to get benefit under the notification - matter remanded back - Decided in favour of assessee.
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