TMI Blog2015 (9) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... was required to export the final product to the overseas supplier of raw materials. In this process, it was open to the job worker to make a value addition to the extent of not less than 10% CIF value of the imported raw material. The Tribunal has held that if at all benefit of drawback/DEPB could not be denied to the importers if they are jobbing and exports made using such imports but the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the records available, we proceed to dispose of the appeal on merits. 2. M/s. Presidency Kid Leathers Ltd., is a company incorporated under the Companies Act, 1956. The business of the company is to manufacture finished leather and leather footwear. The appellant in pursuance to Notification No.32/97-Cus. dated 1.4.1997 imported goods that is finished leather and shoe accessories for the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suffered duty. 4. The learned AR for Revenue reiterated the findings of the order of the adjudicating authority. She also mentioned that since this issue involves public Revenue, the matter cannot be postponed indefinitely. She further submits that the DEPB claimed by the appellant covers the entire value of the goods exported whereas they are eligible for DEPB claim only to the extent of job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 19 (AP) 5. After hearing the learned AR and on perusal of the records and also going through the decisions cited above, we find that the appellant had imported raw materials duty-free under Notification No. 32/97-Cus. which allowed such import for jobbing purpose. The job worker was required to export the final product to the overseas supplier of raw materials. In this process, it was open to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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