2007 (4) TMI 514

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.... P.K. Das, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The dispute is whether the Pre-Fabricated Steel Buildings exported by the appellants are entitled to DEPB Credit under Serial No. 431 which reads as follows :- "431. Fabricated Steel Hardware/Structure/Articles elsewhere specified made out of MS HR Plates/Sheets/Coils/Strips" Fro....

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....i - 2002 (139) E.L.T. 221 (Tri. - Mumbai); (iii)   Commr. of Cus. (A.C.U.), New Delhi v. Shriram Pistons & Rings Ltd. 2002 (149) E.L.T. 1044 (Tri. - Del.). 3. According to the appellants, the export items are nothing but Fabricated Steel Structures in the shape of buildings and hence they are entitled to DEPB Credit under Serial No. 431 of DEPB Schedule. 4. After hearing bot....