DEPB Schedule coverage for pre-fabricated steel buildings confirmed where goods fit the broad entry for fabricated steel structures.

Pre-fabricated steel buildings exported as fabricated steel structures were treated as falling within Serial No. 431 of the DEPB Schedule, which covered fabricated steel hardware, fabricated steel structures and similar articles made out of MS HR plates, sheets, coils and strips. A separate customs tariff classification was not accepted as controlling, because the DEPB Schedule was read reasonably to extend export benefit where the goods fit the broad wording of the entry. As export and realisation of foreign exchange were undisputed, DEPB credit was held available.

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Issues: Whether pre-fabricated steel buildings exported by the appellant were covered by Serial No. 431 of the DEPB Schedule and eligible for DEPB credit.

Analysis: The entry at Serial No. 431 covered fabricated steel hardware, fabricated steel structures and articles not elsewhere specified made out of MS HR plates, sheets, coils and strips. The exported goods were treated as fabricated steel structures in the form of buildings. The exclusion relied upon by the lower authorities, based on a separate customs tariff heading, was not accepted because the DEPB Schedule was to be read reasonably so as to extend the export benefit where the goods fell within the broad language of the entry. The fact that export of the goods and realisation of foreign exchange were not in dispute also supported grant of the benefit.

Conclusion: The pre-fabricated steel buildings were held to fall within Serial No. 431 of the DEPB Schedule and DEPB credit was held to be available to the appellant.

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