2018 (2) TMI 245

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..... : B. Ravichandran The Revenue is in appeal against the order dated 30.11.2009 of the Commissioner (Appeals), LTU, Chennai. 2. The respondents are engaged in the manufacture of chains. They imported goods like rubber pads, slates and support plates etc., without payment of duty by availing exemption under Notification No.32/97-Cus. dated 01.04.1997 in terms of Customs (Import of goods at concessi .....

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..... rder the Commissioner (Appeals) set aside the original order and held that no duty demand can be confirmed against the appellant. Aggrieved by this, the Revenue is in appeal. 3. The Ld. AR elaborated the grounds of appeal and submitted that the activity of manufacture and export is done on the goods imported without payment of duty. It is clear that the value additions have to be in accordance wi .....

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..... ion or restriction put on the importer with reference to procurement of local items for use in the job work/manufacturing process. 5. We have heard both sides and perused the appeal records 6. We note that the Revenue is pressing its contest only on the ground that the activities under taken by the respondent are much more than simple jobbing and the ratio laid down by the Apex Court in the case .....

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