Customs Exemption Allowed as Job Work not Transfer Under Target Plus Scheme: CESTAT Chennai

Godrej Consumer Products Ltd. Vs Commissioner of Customs (Air) (CESTAT Chennai) The Chennai Bench of the CESTAT examined an appeal challenging the denial of customs duty exemption under Notification No. 73/2006-Cus dated 10.07.2006, issued under the Target Plus Scheme. The appellant, a manufacturer-exporter of electronic mosquito repellent products, had imported PTC thermistors using a duty credit certificate issued under the scheme. The imported goods were sent to a job worker for manufacture of finished products, after which the goods were returned to the appellant, processed further, and ex...