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2016 (7) TMI 1382 - HC - Central ExciseClassification of export goods - residue left from the extraction of soyabean oil which is covered under Chapter Heading 2304 of CETA - Held that: - in the present case an intelligence was collected by the officers of headquarters preventive branch of their Commissionerate that the plant of the petitioner is based on solvent extraction technology and they are exporting residue left from the extraction of soyabean, which is covered under Chapter Heading No. 2304 and not under Chapter Heading No. 1208 of CETA, 1985 and the petitioner has taken inadmissible incentive from the office of Joint Director General of Foreign Trade under VKGUY scheme of Chapter 3 - the matter is sub-judice before the respondent No. 1-Joint Director General of Foreign Trade, Indore, without expressing any opinion on merits of the case - petition disposed off.
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