DEPB admissibility: MS galvanized sheets follow entry S.N.363; stainless steel circles follow entry S.N.433 for uniformity. DEPB benefits for exports prior to 01.04.2000: MS galvanized sheets/strips shall be allowed DEPB under entry S.N. 363 because S.N. 91 covers only inputs that are both galvanized and coated; stainless steel circles exported prior to that date may be allowed DEPB under entry S.N. 433 to maintain uniformity where Customs Houses have cleared them under that entry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DEPB admissibility: MS galvanized sheets follow entry S.N.363; stainless steel circles follow entry S.N.433 for uniformity.
DEPB benefits for exports prior to 01.04.2000: MS galvanized sheets/strips shall be allowed DEPB under entry S.N. 363 because S.N. 91 covers only inputs that are both galvanized and coated; stainless steel circles exported prior to that date may be allowed DEPB under entry S.N. 433 to maintain uniformity where Customs Houses have cleared them under that entry.
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