2017 (3) TMI 701

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....te for the appellants Shri M K Sarangi, Jt. Commissioner (AR) for the respondent Order M/s Selective Minerals & Colour Industries Pvt Ltd is in appeal against denial of credit under the Duty Entitlement Passbook (DEPB) scheme by the Commissioner of Customs (Exports), Nhava Sheva in order-in-original no. 06/2006 CC(X) dated 27^th March 2006. Appellant had filed shipping bills on 28^th May ....

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....esentative. 4. It is seen from the Standard Input-Output Norms (SION) enumerated in the Handbook of Procedures, Volume - II of the Foreign Trade Policy (FTP), (April 1996 to March 2002) that, for the export of black/red iron oxide pigments, 'nitro benzene' and 'cast iron boring' are permissible items of import. 5. The primary contention of the appellant is that they have not mis-declared the....

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....ied vide letter dated 23^rd May 2002 that the exporter would not be eligible for credit if inputs allowed in the Standard Input Output Norms (SION) entry at serial no. K-195 (Misc. Product Group) had not been used in the manufacture of the product. That their manufacturing process does not utilise these two ingredients has been admitted by the appellant. Accordingly the decision of the original au....