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TMI Blog2001 (6) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitlement Pass Book (DEPB) credit. The Commissioner of Customs had imposed a redemption fine of Rs. 5,00,000/-. A penalty of Rs. 2,50,000/- was also imposed on M/s. 21st Century. It was also ordered that no DEPB benefit will be permitted in respect of three shipping bills as mentioned in para 10 of the impugned order-in-original. 2.The matter was heard on 25-04-2001 at Kolkata when Shri Ramesh Choudhary and Shri S. P. Mukherjee, Advocates appeared for M/s. 21st Century. Shri A.K. Chattopadhyay, JDR represented the Revenue. Shri Ramesh Choudhary, Advocate submitted that the goods entered for export were correctly declared as fabricated steel structure and there was no bar in exporting such fabricated steel structure. The exporter were the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a merchant-exporters and were a regular exporter of various engineering products and allied items. They obtained an export order for supplying various items towards installing a complete steel plant. Scrutiny of the order placed by the foreign buyer indicated that the appellants had begged export order for supplying various items for erecting and installing different facilities for a completed steel plant. They obtained different items from different manufacturers and shipped in different consignments the same to the foreign buyers. 4.The description of the goods declared in the shipping bill was the fabricated steel structure made out of mild steel hot rolled sheets/cold strips. This was the description as given against Sl. No. 480 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sign and Consultancy and undertake complete erection of Plant and Equipment. Thus perfect documentation is not our forte. (3) We are exporting various equipment, parts and semi fabricated structures, which are part of a Steel Plant being set up in Oman. (4) We are procuring the materials from various vendors in India in knocked down condition, as that is the only way it can be exported. The vendors (our suppliers) are ordered to supply the parts and there is a specific value to these parts. (5) Our Purchase Price Break Up with our Buyers, which is part of the agreement of our Contract with our buyers is also specific to these p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contract, and a certificate from our suppliers, explaining that the contents are part of the Machine to dispel any doubts that are there. (9) Further, as required by you we are also submitting a copy of the Purchase order on M/s. ISPL Ltd. And a copy of the Contract with our Buyers, which will establish the fact that we have not deviated or distorted any information whatsoever. They have also explained that the items supplied by them were only a part of the requirements for setting-up a plant required to produce steel. 7.The goods entered for export were described in the export documents as continuous casting machine and ancillary equipment. In the shipping bill, the goods were mentioned as fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n were covered by the scheme of DEPB credit. 9.Although the descriptions in the table of DEPB credit rates are not to be interpreted with the same precision as in the tariff entries, the wide scope of the goods covered by the nomenclature of "structures" can be had from the Explanatory Notes under Heading No. 73.08 of the Harmonised Commodity Description and Coding System (HSN) at page 1020 Vol. 3. It is so provided in the HSN as under : - "This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes angles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures. The heading further covers products consisting of separate rolled bars twisted together, which are also used for reinforced or pre-stressed concrete work." 10.We also take note of the fact that we are dealing with the exports and that the policy adopted for the purposes of exports or imports is dictated by the economic needs of the country, earning of foreign exchange, financial stability, etc. The facts in the present case have to be seen in the light of these policy objectives, and when seen in such light, we are of the considered view that in the present case, there was no ground for confiscation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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