DEPB credit for spices in gunny bags may be inadmissible until SION is amended or clarified by DGFT. DEPB credit for spices packed in gunny/jute bags is not admissible because SION E-43 for food products specifies permitted packing materials (LDPE/HDPE/PP granules, paper board, craft paper) and does not include gunny; shipping bills should be assessed provisionally and credit may be allowed only after DGFT amends the SION or issues a clarifying notification permitting gunny packing.
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Provisions expressly mentioned in the judgment/order text.
DEPB credit for spices in gunny bags may be inadmissible until SION is amended or clarified by DGFT.
DEPB credit for spices packed in gunny/jute bags is not admissible because SION E-43 for food products specifies permitted packing materials (LDPE/HDPE/PP granules, paper board, craft paper) and does not include gunny; shipping bills should be assessed provisionally and credit may be allowed only after DGFT amends the SION or issues a clarifying notification permitting gunny packing.
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