2007 (11) TMI 101

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....jan Satapathy, Member (T)]. - Heard both sides. 2. The appellants exported two items — (i) Gate Hold Back, and (ii) Iron Castings, and claimed DEPB @ 8% for Iron Castings and 15% for Gate Hold Back. The Shipping Bill was initially assessed provisionally and on verification, it was found "Gate Hold Back" exported by the appellants had both the mild steel parts and cast iron parts. As such, the....