https://www.taxtmi.com/caselaws?id=218193 A clarification excluding door mats and floor mats from the DEPB entry for rubber compounded sheets was treated as an interpretative exercise, not an amendment requiring a public notice under the EXIM Policy, because the entry text itself was unchanged. The Court also held that DEPB benefits must be construed strictly on the language of the product-specific entry and the commercial identity of the goods; door mats and floor mats were commercially distinct from rubber compounded sheets and were separately processed products. As a result, door mats and floor mats were held outside the DEPB entry and ineligible for the benefit. en-us Fri, 23 Sep 2011 00:00:00 +0530 Tue, 16 Oct 2012 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218193 A clarification excluding door mats and floor mats from the DEPB entry for rubber compounded sheets was treated as an interpretative exercise, not an amendment requiring a public notice under the EXIM Policy, because the entry text itself was unchanged. The Court also held that DEPB benefits must be construed strictly on the language of the product-specific entry and the commercial identity of the goods; door mats and floor mats were commercially distinct from rubber compounded sheets and were separately processed products. As a result, door mats and floor mats were held outside the DEPB entry and ineligible for the benefit. Case-Laws Customs Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218193