https://www.taxtmi.com/caselaws?id=111394 The Tribunal upheld the lower authorities' decision to reject the DEPB credit claim for goods labeled as fibre tip pens, determining them as marking systems for recorders and plotters, not standalone writing instruments eligible for DEPB benefits. Despite appellants' contentions, the goods were designed for industrial use, not manual writing, and were explicitly excluded from the category of writing instruments by the DEPB Committee. The Tribunal emphasized adherence to the Committee's clarification and CBEC directive, dismissing the appeal and affirming the rejection of the DEPB credit claim. en-us Mon, 17 Nov 2003 00:00:00 +0530 Mon, 23 Apr 2012 13:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111394 The Tribunal upheld the lower authorities' decision to reject the DEPB credit claim for goods labeled as fibre tip pens, determining them as marking systems for recorders and plotters, not standalone writing instruments eligible for DEPB benefits. Despite appellants' contentions, the goods were designed for industrial use, not manual writing, and were explicitly excluded from the category of writing instruments by the DEPB Committee. The Tribunal emphasized adherence to the Committee's clarification and CBEC directive, dismissing the appeal and affirming the rejection of the DEPB credit claim. Case-Laws Customs Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111394