TMI Blog2011 (7) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal holding that the assessees are eligible for customs duty exemption under Notification No. 32/97 even where drawback was claimed and the Bench has noted that the DGFT authorities had clarified that imports made under Customs Notification No. 32/97 are for jobbing and exports made using such imports cannot be given DEPB benefits and therefore at the most, the Department could have taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack on some of the Shipping Bills. 2. We have heard both sides. We find that in the case of M/s. Sierra Trading Pvt. Ltd. (Final Order Nos.449 450/2011 dated 9.3.2011) on an identical issue of import of shoe soles under the same notification, the denial was set aside by the Tribunal holding that the assessees are eligible for customs duty exemption under Notification No. 32/97 even where drawb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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