https://www.taxtmi.com/caselaws?id=110791 The Appellate Tribunal CESTAT, Kolkata upheld the Commissioner (Appeals)' decision in the case concerning the admissibility of DEPB value for the export of "pearl magic gel" without using imported inputs specified under Standard Input-Output Norms (SION). The Tribunal rejected the Revenue's appeal, clarifying that the DEPB scheme does not mandate the use of SION inputs for availing benefits, emphasizing its focus on neutralizing customs duties on export contents rather than requiring specific input usage in product manufacturing. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 16:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110791 The Appellate Tribunal CESTAT, Kolkata upheld the Commissioner (Appeals)' decision in the case concerning the admissibility of DEPB value for the export of "pearl magic gel" without using imported inputs specified under Standard Input-Output Norms (SION). The Tribunal rejected the Revenue's appeal, clarifying that the DEPB scheme does not mandate the use of SION inputs for availing benefits, emphasizing its focus on neutralizing customs duties on export contents rather than requiring specific input usage in product manufacturing. Case-Laws Customs Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110791