9911796707
TMI Blog2017 (3) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... - denial also on the ground that the appellant had admitted to not purchasing or utilizing ‘nitro benzene’ or ‘cast iron boring’ for the manufacture of exported products - Held that: - the exporter would not be eligible for credit if inputs allowed in the Standard Input Output Norms (SION) entry at serial no. K-195 (Misc. Product Group) had not been used in the manufacture of the product - That th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial of credit under the Duty Entitlement Passbook (DEPB) scheme by the Commissioner of Customs (Exports), Nhava Sheva in order-in-original no. 06/2006 CC(X) dated 27 th March 2006. Appellant had filed shipping bills on 28 th May 2001 for export of iron oxide pigments of which red and black varieties were claimed to be exported in fulfillment of obligation under the above scheme of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 1996 to March 2002) that, for the export of black/red iron oxide pigments, nitro benzene and cast iron boring are permissible items of import. 5. The primary contention of the appellant is that they have not mis-declared the description and that the test samples drawn had confirmed the goods to be in accordance with the declaration. It is their further contention that the entry at seria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial no. K-195 (Misc. Product Group) had not been used in the manufacture of the product. That their manufacturing process does not utilise these two ingredients has been admitted by the appellant. Accordingly the decision of the original authority to withhold the approval for allowing credit does have the sanctity of law. It is also seen that the original authority had permitted conversion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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