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Issues: Whether the Customs authorities could deny DEPB benefit to exports of polypropylene filter plates and accessories on the ground that the goods did not fall under Chapter 39 of the ITC (HS) classification, despite DEPB licences having been issued by the licensing authority.
Analysis: DEPB licences had been issued by the licensing authority specifically against the exports in question. The governing circular confined the Customs role to verification of the description, quantity, and FOB value disclosed in the shipping bills. No discrepancy in those particulars was found. Whether the exported goods fell within Chapter 39 was a matter for the licensing authority at the stage of issuance of the licence, and the Customs authorities could not sit in appeal over that determination or deny the benefit on a different view of eligibility.
Conclusion: The Customs authorities were not justified in rejecting the DEPB claim on the ground of Chapter 39 classification, and the denial of benefit was set aside in favour of the assessee.
Final Conclusion: The petition succeeded and the impugned rejection by the Customs authorities was quashed.
Ratio Decidendi: Once a competent licensing authority issues a DEPB licence on the export product, the Customs authorities are confined to verifying the shipping-bill particulars and cannot refuse the benefit by re-determining the product's eligibility under the scheme.
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