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2017 (1) TMI 833 - AT - CustomsBenefit of N/N.32/97-Cus - denial on the ground that major quantity of raw materials used was indigenous and not imported and thus, the respondents could not be said to be job-workers - The Assistant Commissioner in his order noted that the major quantity of raw-materials used in the process was purchased by the respondents themselves, though in value terms it was very small as compared to the value of imported goods. The Assistant Commissioner, therefore, allowed the exemption to the appellants. Held that: - no new ground has been raised by the Revenue in their appeal. It is seen that the Commissioner (Appeals) has adequately dealt with this issue. We are in agreement with the order of the Commissioner (Appeals) - Revenue appeal rejected - decided against Revenue.
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