2000 (6) TMI 649

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....hri R.D. Negi, DR, for the Respondent. [Order]. - The appeal is against the denial of Modvat credit on imported inputs classified on the B.E. under Heading 3924.90 and declared to be "Jewel Box with Tray". A declaration dated 28-4-1997 was filed by the appellant, a manufacturer of COMPACT DISC AUDIO & COMPACT DISK ROM on Computer Software, declaring 'Jewel Box with Tray' to be a packing mate....

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....llants have produced the EXIM Policy Input-Output Norms issued by PN. No. 381 (PN) 92-97, dated 1-10-1996 for Policy 92-97 where for Export item at S. No. 290 Compact Disk Audio/Compact Disk Rom. The raw materials permitted to be imported are given and under the words, D PACKING MATERIALS permitted for input at S. No. 52 Jewel Box with Tray is clearly mentioned. Therefore I have no hesitation to h....