2007 (5) TMI 35

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..... 007 - [Order per: P.G. Chacko, Member (J)] - This appeal is against denial of DEPB benefit to the appellants by the lower authorities in respect of an item described "IRON CASTING (MACHINED) (NOT ELSEWHERE SPECIFIED)" in the relevant Shipping Bill. The original authority, in the operative part of its order, held the item to be castings" and directed assessment without DEPB benefit. The first ap .....

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..... z. 'Forged crankshaft fully machined' mentioned in the impugned order, which figured at S. No. 461 of the DEPB list. Learned Counsel has referred to this item and submitted that the goods referred to by the lower appellate authority is 'Castings of forged crank shat fully machined'. It is submitted that such 'castings of machine part' found mention elsewhere in the DEPB list also and that all mach .....

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