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TMI Blog2011 (8) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, keeping all the issues open, set aside the impugned order and remit the matter back to the original adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Appeal allowed by way of remand. - C/200/07 - - - Dated:- 11-8-2011 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) Hon'ble Dr. P. Babu, Member (Technical) Appellant : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated that the appellant#s product would fall under Sl. No.2 of Group Code of 66 of DEPB Schedule. For better appreciation we reproduce the relevant paragraph of the above said letter. Please refer to your letter dated 1st October, 2007 regarding DEPB entitlement on export of Surimi under DEPB entry Sl.No.2 of the Marine products and the GRC decision vide meeding dated 2.11.2007 in the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified under S.No.2 of the revised notification dated 11.11.1998, 1.04.2000 and 01.04.2002. DEPB Committee members also noted that Surimi is a processed product which was earlier accepted by DEPB Committee in its meeting held on 21.11.2006. However as per the then decision, clarification was issued allowing DEPB benefit on Surimi as DEPB entry for fish product and not the meat prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under ITC (HS) code meant for Meat products. The DEPB Committee also noted that Surimi and Surimi Products being fish products, are covered under Chapter 3 of ITC (HS) code and could not be classified under Sl.No.1/66 of DEPB Rate Schedule. It was also pointed out that Meat is classified under Chapter 2 of ITC (HS) code. 4. Learned DR on the other hand would submit that DGFT Authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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