2008 (9) TMI 756

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ijay Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  This is an appeal against the order of the Commissioner (Appeals) No. CC(A)/Cus/I&G/D-I/227/2008 dated 12-6-08. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)     The appellant exported a consignment of gold jewellery on 5-9-0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provisions of EXIM policy relied by the department for denying the concession comes under the Chapter dealing with DEEC scheme and relating to import/export of gems and jewellery under the said DEEC Scheme. They have not imported any material duty free under the DEEC scheme or any other schemes in relation to export products. Therefore to apply the condition relating to such schemes to their case....