2016 (12) TMI 1652

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.... The appellant M/s. Indokem Ltd. had exported dye and described the same in the shipping bill with dual description. The first description was as 'Dyes' and the second description was a chemical formula of the said Dyes. It is seen that the two different descriptions attracted two different rates of DEPB. Revenue challenged the said shipping bills and demanded DEPB credit. The matter travelled up....

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....p; Or Synthetic Organic Dyestuffs :- 16 : 17 Dimethoxy Diben-zanthrone (INDONON JADE GREEN FFB U/C), VAT Green 1, C.I. No. 59825                Or Synthetic Organic Dyestuffs :- 16 : 17 Dimethoxy Diben-zanthrone (INDONON JADE GREEN FFB U/C), Vat Green 1           &e....

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.... they have given exact chemical formula of product, there cannot be any case for misdeclaration. 3. Learned AR relies on the impugned order. He pointed out that the MD of the appellant had admitted that it was a mistake on their part. 4. I have gone through the rival submissions. I find that the appellants have declared the exact chemical formula of the product and the same has not bee....