2003 (12) TMI 452

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.... Advocate and Partha Banerjee, Advocate, for the Respondent. [Order per : V.K. Jain, Member (T)]. - This appeal has been filed by Commissioner of Customs (Port), Kolkata against order of the Commissioner (Appeals) No. 568/2002-Export. The issue which arises for consideration whether DEPB value shall be admissible in respect of export of product i.e. pearl magic gel in the manufacture of whic....

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....under the provisions. Against the order of the Commissioner (Appeals), the Revenue has filed the present appeal. The appeal has been filed on the following grounds : "That as per Para 7.25 of the handbook of procedure of Export and Import Policy 1997-2000 as amended the objection of the DEPB scheme is to neutralize the instance of basic Customs duty and surcharge thereof on the export contents ....