TMI Blog2011 (3) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to para 7.12 of the EXIM Policy in another context in relation to imports of patterns, drawings, jigs, tools, fixtures, moulds, tackles, instruments - The drawback notifications also stipulate that the rates of drawback schedule shall not be eligible for applicable to a commodity if such commodity is a manufactured or exported availing the benefit of Customs Notification No. 32/97 - the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een allowed by the customs authorities after satisfying themselves that the export value does not include the value of exempted soles received under Notification No. 32/97. He states that subsequently the authorities below have sought to deny exemption under Notification 32/97 leading to the impugned demand and the present proceeding. He states that the appellants have not claimed drawback and DEP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve considered submissions from both sides. In this appeal, we are not required to consider whether the drawback and DEPB benefit has been correctly allowed or not as the question in this appeal is restricted to consider whether the appellants are entitled to exemption under Notification No. 32/97. We find that Notification No. 32/97 is not conditional upon not availing the drawback/DEPB benefit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or exported availing the benefit of Customs Notification No. 32/97. This stipulation is in addition to the restriction in Rule 7 of the Drawback Rules that no drawback shall be admissible if exemption has been availed in respect of inputs. 6. The DGFT authorities appeared to have clarified that imports made under Customs Notification No. 32/97 are for jobbing and exports made using such impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the exemption provided the conditions stipulated in the exemption notification are satisfied regarding 10% value addition etc. In the peculiar facts of this case, we are of the view that the customs authorities have allowed drawback/DEPB benefit and no appeal has been filed against the same but are denying the exemption under Notification No. 32/97. We have no option but to hold that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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