2017 (3) TMI 1631

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....ppeals have been filed by M/s. Kinetic Engineering Ltd. and Shri U.M. Nesarikar. The appellant, M/s. Kinetic Engineering Ltd. had filed DEPB claim and drawback claim in respect of exports made by them. The said claim was rejected by the lower authorities. Aggrieved by the said order, M/s. Kinetic Engineering Ltd. is in appeal before the Tribunal. In the said order, penalty was also imposed on Shri....

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....bon/Non-Alloy Steel Seamless Pipes/Tube respectively. He argued that the product shaft is nothing but the tube which has been welded to a steering wheel making it a composite product. He argued that in these circumstances, in terms of para 11 of the General Instructions for rate, they are entitled to the lower of the two rates applicable to shaft. He argued that there is nothing in the Entry 416 a....

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....hined and welded to the steering. I find that there is nothing under the Entry 416 or under Entry 429, which excludes the pipes on which some machining has done from the purview of the DEPB Schedule. The said Entry is read as follows :- Sl. No. Export Product Rate (%) Value Cap 416 Seamless Stainless Steel Tubes (Cold finished) 3 Rs. 250/Kg 429 Carbon/Non Alloy Steel Seamless Pipes/Tube ....