2011 (7) TMI 936

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....ondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The assessees imported 'Black fabric Lining material' in terms of Notification No. 32/97-Cus., dated 1-4-1997 and used in the manufacture of 'Leather spect cases' ('Leather slip cases'). They claimed DEPB benefit on some shipping bills and due to availment of DEPB, the benefit under the notification above mentioned was sought to b....

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....rts made using such imports but the benefit of the notification is admissible subject to their having fulfilled the condition of achievement of value addition. In the present case, although learned counsel for the assessees have vehemently contended that the value addition has been achieved, we are not satisfied that the material on record establishes the above fact. Moreover, as pointed out by le....