2007 (4) TMI 514

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.... Advocate, for the Appellant. Shri 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 o....

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....al Thread Company v. Commr. of Customs (EP), Mumbai - 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 Seria....