2003 (11) TMI 476

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..... [Order per : Jyoti Balasundaram, Member (J)]. The claim of the appellants herein for DEPB credit on goods described by them in the Shipping Bills for export as fibre tip pens has been rejected by the authorities below, holding that the goods were not writing instruments covered under Sr. No. 1/63 of the DEPB which covers inter alia all kinds of metallic/non-metallic writing instrument .....

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..... ot be classified as writing instruments for DEPB benefits. In the face of this clarification from the Authority administering the DEPB scheme, the appellants cannot seek DEPB benefit for the goods under export. The reliance placed by the appellants on the Tribunal s order, dated 24-5-2002 by which the earlier order of the Commissioner (A) holding that DEPB benefit was not admissible to the goods i .....

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