TMI Blog2012 (11) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of chemicals. The respondent entered into a job work contract with one M/s. Agriguard Limited, Ireland to manufacture pesticide formulation on job basis. Under the contract M/s. Agriguard Limited, Ireland were to supply two principal raw materials free of costs to the respondent from abroad. The imported goods were exempted from payment of customs duty under Notification No.32/97/Cus. dated 1/4/1997 subject to the condition that the imported goods are used for execution of an export order placed on the importer by the supplier of goods by jobbing. Further, the value addition in the resultant product exported should not be less than 10% of the CIF value of goods imported in relation to manufacturing of exported goods. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e addition in the case of the respondent was more than 32.15% of the CIF value of the imported good, thus achieving more than 10% value addition required by the Notification No.32/97/Cus. dated 1/4/1997. Consequently, it was held that the respondent is entitled to benefit of exemption under Notification No.32/1997/Cus. dated 1/4/1997 in respect of the imported goods. 4) Being aggrieved by the order of the Commissioner of Customs (Appeals) dated 7/9/2000 the revenue preferred an appeal to the Tribunal. The Tribunal by its order dated 6th June, 2006 dismissed the revenue's appeal. The Tribunal held that the Notification No.32/97/Cus. dated 1/41997 required the value addition of at least 10% more in the value of resultant exported products t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above Mr. Subodh Joshi, Advocate appearing for the respondent while opposing the appeal submits as under: a) The decision of the Apex Court in the matter of Prestige Engineering (supra) is inapplicable to the present facts as is dealt with an Central Excise Notification No. 119/95/CE dated 30/4/1997 which specifically defined job work for the purposes of central excise notification. b) The Customs Notification No.32/1997/Cus. dated 1/4/1997 does not define the word jobbing and consequently general meaning of the word job work/jobbing is to be applied and its meaning is not to be restricted in any manner; and - c) The respondent-assessee has satisfied /fulfilled the requirement of value addition in the export product being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No.119/75 dated 30/4/1975. For the purpose of the aforesaid notification the word job work has been defined in the explanation to the notification. Explanation to the notification No.119/75 dated 30/4/1975 is a restricted definition and it requires job worker to work on the goods supplied by the supplier and return the same after the raw material has under gone manufacturing process. There is no such definition of jobbing provided in Notification No.32/97/Cus. dated 1/4/1997. In any event as held by the Supreme Court in the matter of Commissioner of Central Excise, Trichy v. Rukmani Pakkwell Traders reported in 2004 (165) ELT 481 it is impermissible to interpret one notification with the aid of another notification. It would the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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