TMI Blog2011 (7) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned SDR, the shipping bill filed by the assessees do not contain any reference to the imports and value addition in terms of Notification - Decided against the assessee - C/423/2004 - 980/2011 - Dated:- 27-7-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Ms. Sridevi, Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding (P) Ltd. and Another - Final Order No. 449-450/11, dated 9-3-2011 [2011 (269) E.L.T. 246 (Tribunal)] in the case of import of shoe soles for the purpose of manufacture of men shoes , the benefit of notification claimed by the importers has been extended. The Bench has held that if at all benefit of drawback/DEPB could be denied to the importers, if they are for jobbing and exports made usi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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