JUDGMENT

KAPADIA, J.

Processing

Civil Appeal No. 5173 of 2007 arising out of S.L.P.(C) No.24617 of 2003,

Civil Appeal No. 5174 of 2007 arising out of S.L.P.(C) No.5647 of 2004,

Civil Appeal No. 5175 of 2007 arising out of S.L.P.(C) No.6267 of 2004,

Civil Appeal No. 5181 of 2007 arising out of S.L.P.(C) No.12325 of 2004.

Leave granted.

2.This is a batch of civil appeals filed by the Department. For the sake of convenience we state the facts occurring in Civil Appeal No. of 2007 arising out of S.L.P.(C) No.24617 of 2003 - Commissioner, Income Tax, Thiruvananthapuram v. K. Ravindranathan Nair. Assessee-respondent has a factory in which he processes cashew nuts which are grown in his farm. Thereafter he exports the cashew nuts as an exporter. For processing, the assessee has complete infrastructure. He has plant and machinery in his factory. At the same time, the assessee processes cashew nuts which are supplied to him by the exporters on job-work basis. After processing, the assessee returns the processed cashew nuts to the exporters. He earns processing charges. Therefore, the assessee is an exporter and a job worker.

3.Computation of Export Incentive under Section