2005 (12) TMI 393 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that unstitched and unhemmed odhanies are classified as fabrics for DEPB scheme eligibility at 18% rate, not as madeups at 14% rate. The decision was based on a Policy Circular from the Directorate General of Foreign Trade. The appeal was allowed, and the impugned order was set aside.