https://www.taxtmi.com/caselaws?id=51455 DEPB classification of exported piston rings turned on whether they fell within the generic entry for "Pig Iron Products." General Instruction No. 3 of Appendix 28A excluded use of a generic description only where a specific rate was prescribed for the particular goods. As piston rings were not specifically listed and were manufactured from pig iron through casting, the generic entry applied. The description was not restricted to primary pig iron products and did not exclude automotive parts. Consequently, exported piston rings qualified for DEPB benefit under the generic entry, and the Revenue's objection failed. en-us Mon, 02 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51455 DEPB classification of exported piston rings turned on whether they fell within the generic entry for "Pig Iron Products." General Instruction No. 3 of Appendix 28A excluded use of a generic description only where a specific rate was prescribed for the particular goods. As piston rings were not specifically listed and were manufactured from pig iron through casting, the generic entry applied. The description was not restricted to primary pig iron products and did not exclude automotive parts. Consequently, exported piston rings qualified for DEPB benefit under the generic entry, and the Revenue's objection failed. Case-Laws Customs Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51455