2005 (5) TMI 77

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....umber 15 of the Product Group 63 of DEPB Schedule in the Shipping Bill, and exports were allowed provisionally. 2. The DEPB Committee of DGFT, on reconsideration of the Case No. 168 DEPB 8/2001 regarding an exporter 'M/s. Automotive Industrial Associated', agreed that the addition of master batch or pigments etc. for colouring/printing for a product made out of a specific polymer (plastic raw material) does not change the basic character of these product. However it felt that product price was largely on account of other factors than the price of inputs, hence in view of General Instructions No. 4 under the DEPB rate list the export product in question i.e. printed polystyrene sheet, would not be covered under the Serial No. 15 of Plasti....

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....was pleased to reject the Appeal by an order dated 26-5-2003. The Appellants thereafter preferred an Appeal before the Hon'ble CESTAT against the order passed by the Commissioner (Appeals) dated 26-5-2003. The said Appeal was rejected by the Hon'ble CESTAT by an order dated 5-11-2004 [2005 (179) E.L.T. 466 (Tri. - Mumbai)]. Thereafter the Appellants preferred this Appeal. 6. In the meanwhile, in another identical matter, the Commissioner of Customs (Appeals) by an order dated 5-4-2005 observed that the original authority i.e. Deputy Commissioner of Customs has mentioned that export was provisionally allowed pending clarification, but no clarification was sought as the case was decided on the basis of Automotive Industrial Association's c....

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....heme as may be applicable to them. The final decision in all 25 shipping bills will be subject to the final clarification from the DGFT. Since printing cost of polystyrene sheets in the present case results in value addition in terms of Para 7.25 of the Exim Policy (1997-2002 as amended upto 31-3-1999) and also in view of the facts that it is not possible to hold that the Printed Polystyrene Sheets are not normally tradable/exportable products, 25 shipping bills are allowed to be finally assessed under DEPB scheme so that Jt. DGFT can consider the applications to be filed by the Appellant for issuance of DEPB scrips on its own merits. 8. The Joint DGFT will consider all the contentions raised by the Appellants in the present Appeal and p....