TaxTMI 
TaxTMI 
2024 (12) TMI 1206
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....claimed the benefit of DEPB Scheme @ 6% without value cap in a terms of Serial No. 196 Group Code 61 (Engineering Group) as per the Public Notice No. 102/2008 dated 05.11.2008 issued by DGFT. When goods were examined, it was found to contain items in the shape of a metal part and two types of wooden handles packed in PP bags. The revenue alleged that the said goods are "Pick Mattock" falling under CTH No. 82013000 and not the "Digging Spade" falling under CTH 82011000 as claimed by the appellant. Sr. No. 196 of the DEPB schedule as per the Public Notice No. 102/2008 dated 05.11.2008 which reads as under :- DEPB SCHEDULE Product Group: Engineering Products Product Code: 61 Sl. No. Description DEPB Rate Value Cap 196 ....
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....S.Nagar who has certified that the impugned goods are "Digging Spade". The revenue has later sent a questionnaire to Shri Nagar, Chartered Engineer. Shri Nagar in his reply has categorically stated that certificate was issued after examining of goods and after study on the internet. 2.5. He pointed out that Shri Arvind Gupta Authorized Representative of the appellant has in his statement categorically stated that the goods are "Digging Spade" and not "Pick Mattock". As regards quantity declared in the shipping bill the appellants contended that 2430 PP packages of goods were sent in two trucks for the purpose of export. He pointed out that at the time of Panchnama made on 20.08.2011, the 2431 packages were found and there was no shortage....
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....iled above. In these circumstances imposition of penalty is a totally unwarranted. 3. Learned AR relies on the impugned order. He produced extracts from Wikipedia showing pictures of Pick Mattock and Digging Spade. He pointed out that they had availed the services of Shri Deepak Shah Chartered Engineer /Government Registered Valuer, who had affirmed, after examining and a piece weighing approximately 1.380 K.g. piece sent to him that it was Pick Mattock. 3.1. He had certified that such goods were sold per piece in the market. He has further certified that such goods Pick Mattock (Trikam) having general used for the purpose of digging only. He clarified that the goods were capable of being used for digging of soil , etc. and was produc....
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....n only after examining the goods. 4.2. The sample was also sent to CRCL Kandla who opined that the sample is pointed metallic article without handle and it is composed of metallic steel." Opinion of another Chartered Engineer Shri Deepak Shah was sought by revenue. He described the goods as 'Pick Mattock' used for digging. He also called as 'Trikam'. 4.3. Thus, it is seen that both the Chartered Engineers have opined that the tool is used for digging. CRCL Kandla, in its opinion has not given any name to product. The word 'Pick Mattock' has not been defined anywhere in the proceedings. Shri Nagar, Chartered Engineer in reply to questionnaire had described that the words 'Digging Spade' and 'Pick Mattock' are used interchangeably. 4....
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....that there was a delay in carting of second truck in the part by two days which necessitated the carting of cargo from the warehouse to open. The pictures of the cargo available in the file show that the goods were loosely packed in bags. In these circumstances the exporter cannot be blamed for some mismatch in quantity. As it is the benefit depends on value of foreign currency earned and not on the number of places exported. 4.6. Now, we examine the valuation of goods. The revenue has sought to estimate the market value of goods from various sources. The report of dealers from the Rajkot market is identically worded with only the market price being different. The market price declared is without examination of the composition of the met....