https://www.taxtmi.com/caselaws?id=121857 Pre-fabricated steel buildings exported as fabricated steel structures were treated as falling within Serial No. 431 of the DEPB Schedule, which covered fabricated steel hardware, fabricated steel structures and similar articles made out of MS HR plates, sheets, coils and strips. A separate customs tariff classification was not accepted as controlling, because the DEPB Schedule was read reasonably to extend export benefit where the goods fit the broad wording of the entry. As export and realisation of foreign exchange were undisputed, DEPB credit was held available. en-us Wed, 11 Apr 2007 00:00:00 +0530 Mon, 06 Aug 2012 17:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121857 Pre-fabricated steel buildings exported as fabricated steel structures were treated as falling within Serial No. 431 of the DEPB Schedule, which covered fabricated steel hardware, fabricated steel structures and similar articles made out of MS HR plates, sheets, coils and strips. A separate customs tariff classification was not accepted as controlling, because the DEPB Schedule was read reasonably to extend export benefit where the goods fit the broad wording of the entry. As export and realisation of foreign exchange were undisputed, DEPB credit was held available. Case-Laws Customs Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121857