2007 (11) TMI 101 - AT - Customs

Composite articles (goods having both mild steel parts & cast iron parts) lower rate (8 %) of DEPB is applicable appellants claim for the 8% (lower rate) itself no mis-declaration of composition, for higher DEPB no penalty imposable appeal allowed

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appellant's claim for a lower rate of DEPB for exporting "Gate Hold Back" with mild steel and cast iron parts. No penalty was imposed for mis-declaration. The appeal was allowed accordingly.