TaxTMI 
TaxTMI 
2002 (10) TMI 507
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Respondent. [Order]. - The issue involved in this appeal, filed by M/s. Caryaire Equipment India Pvt. Ltd., is whether the 'Aluminium Grills' made out of extruded aluminium sections are eligible for the benefit of Duty Entitlement Pass Book Scheme (DEPB). 2. Shri R.K. Goel, learned Advocate, submitted that the appellants manufacture and sale aluminium grills made out from extrud....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The learned Advocate, further submitted that the fabrication is a process by which the extruded aluminium sections are being converted into extruded aluminium grills; that the process of fabrication cannot take out the grills made out of the extruded aluminium section from the category of extruded aluminium products; that the fabrication is a process and not the category of the product; that Seri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rat Rubber Regenerating Co. Ltd. v. CCE, Patna, 1984 (18) E.L.T. 85 (T) wherein it has been held that the expression "Rubber Products" acquires a definite connotation such as when one talks of Milk Products, milk is not included therein but only the products made out of milk. Finally the learned Advocate mentioned that the appellants had not misdeclared the product since the product had been very ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The facts which are not in dispute are that the appellants have claimed benefit of DEPB Scheme under Product Code : 61 serial No. 7 which provides DEPB @ 7 in respect of "Extruded aluminium products including pipe and tubes." The appellants have manufactured the impugned grills out of extruded aluminium section. The question is whether grills can be termed as "Extruded aluminium product." The ans....