2005 (10) TMI 408

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....ate, for the Respondent. [Order]. - Heard both sides. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the respondent filed a shipping bill for export of Slitting Steel Cutters and also claimed DEPB benefit. The revenue wants to deny the benefit of DEPB by saying that these are not slitting steel cutters. ....

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....refore, bottom anvil cannot be considered to be cutter in any form. The contention of the revenue is that these are spools/supports and they do not have any cutter or cutting edges. 4. The respondent produced the product literature in respect of goods exported by them which shows that for enhance slitting they are manufacturer of bottom knives for slitting purposes and top and bottom knive....