2006 (5) TMI 253

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..... r the Respondent. [Order]. - Heard both sides. 2. The appellants are manufacturer/exporter who have exported the impugned goods claiming the DEPB benefit under Sl. No. 57 of DEPB rates schedule (Product code No. 89). In the relevant ARE form they declared the product to be 100% cotton fabrics bleached with Dia Assorted. In the shipping bill, the impugned goods were declared as cotton fabr .....

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..... or Central Excise purpose is not relevant for the purpose of sales tax and hence the said decision can have no bearing in the case under Customs and Excise law. 4. After hearing both sides and perusal of the case records, I find that the entry in the DEPB schedule merely refers to cotton fabrics. It does not restrict the benefit of Woven Fabric nor it denies the benefit to Knitted fabrics. A .....

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