2004 (11) TMI 129

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....nt : R. Pardeshi, JDR Order S.S. Sekhon, Member (T) 1. Appellants exported 25 consignments of Printed Polystyrene Rectangular Sheet (hereinafter referred to as PPRS for short) and claimed them to be covered under Sr. No. 15 of Product Group 63 of Appendix 28A of the Hand Book of Procedure for 1997-2002. They had filed 25 shipping bills for Post Export DEPB claims. The lower authority afte....

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....hence cannot be relied upon. The Commissioner of DEPB scheme considered the inclusion of the product at Sr. no. 15 of the product group plastic (product code no. 63), solely in relation to the basic raw material used in the manufacture of export product and in addition to the master carol batch in colouring, printing of the product made exclusively out of a specific polymer (plastic raw material).....

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....ely discussed the same product, where after discussing, it clarifies that DEPB scheme Sr. No. 15 is not applicable to such product. When such specific instructions were issued by the DEPB committee it is applicable to all similar cases and the Customs Department has no alternative, but to accept and implement the findings of the Committee. The Customs is merely an implementing department and polic....

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.... and judgments regarding the correctness and nationality of the instructions issued by the parent Ministry such as DGFT in the instant case. The appellant should, therefore, seek the clarification or get the instructions reversed or modified regarding the applicability of DEPB Sr. No. 15 of group no. 63 thereafter they may approach to the Custom department who shall reconsider their case according....