2017 (3) TMI 701

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....angi, 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 27th March 2006. Appellant had filed shipping bills on 28th May 2001 for export of 'iron oxide pigments' of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....put-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 description and that the test samples drawn had co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er 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 authority to withhold the approval for allowing credit....