2009 (4) TMI 705

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....orted PVC granules violating the requirement of DFRC Scheme. Revenue was aggrieved for such act in view of contrary finding by learned Commissioner (Appeals). Hence the matter was carried to Tribunal. He submits that the respondent was required to make export of PVC profile against the raw-material allowed to be imported. That not being done by the respondent, the order passed by appellate authority is Reversible. Deviation was noticed by the Revenue when exports were made. The goods were exported under DFRC Scheme declaring the goods to be covered under Sl. No. H/271 of the Standard Input Output Norms (SION) of Export Import Policy 2002/07 (Vol. 2). Export was allowed based on declaration. But samples from the consignments were extracted t....

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....ing process of the goods, but the goods perse. The goods exported did not submit to the specification laid down in HSN as per document appearing in page 24 of the appeal folder. 3. He also draws our attention to page 37 to submit that the composition of PVC profile are as described under 10 norms. When the CRCL report and 10 norms prescribed under HSN Classification which safe guards interest of Revenue, ld. Appellate Authority was expected to examine entire issue on that contest. But all these basis points were brushed aside. Ld. Appellate Authority himself held about the manner of manufacture of profile which is irrelevant. Therefore, he submits that the respondent should not have succeeded before the ld. Appellate Authority below o....