TaxTMI 
TaxTMI 
2018 (3) TMI 203
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....(s) Sh. Atul Handa, A.R. - for the Respondent(s) ORDER Per: Devender Singh In these set of appeals, as the issue involved is common, they are taken up together for disposal. 2. M/s Windsor Exports had filed Shipping Bill for export of 1120 pieces of rear Axle Shafts classifying the same under Chapter heading 87085000 of the Customs Tariff Act, claimed DEPB benefit of 6% on the goods under En....
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....schedule. These goods were manufactured by the appellants and cleared from their factory under ARE 1. The department after examining the goods felt that the goods were actually "Cart/Trolley Axle without hubs" classifiable under 87169090 but having nil rate of benefit of DEPB schedule. 4. In both the cases, the goods were examined by the Chartered Engineer who opined that the goods were neither A....
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....ied on the judgment of Hon'ble Allahabad High Court in the case of PTC industries Limited Vs. Union of India-2010 252 E.L.T. 42 (All.) and of Tribunal in the case of Vishal exports overseas ltd Vs. CCE, Cochin reported in 2006 (202) ELT 101 (Tri.-Bang.). They also relied on the judgment of this Tribunal in the case of Imperial Thread Company Vs. Commr. of Customs (EP), Mumbai reported in 2002 ....
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....it to ensure that the credit is permitted by them at the correct rate as notified by DGFT. As has been held by the Hon'ble High Court of Allahabad in the case PTC Industries (Supra), if there is any doubt as to the description or classification of export goods, the matters has to be referred to DGFT under Section 13 of the Foreign Trade (Development and Regulation Act, 1992), and the word desc....