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2012 (11) TMI 208 - HC - CustomsEXIM Policy - door mats, floor mats - denial of benefit of DEPB Scheme – alleged that product did not satisfy the description of the Entry 547; ‘Rubber Compounded Sheets’ – Held that:- These products which are also manufactured out of compound rubber, are separately included in the Public Notice, whereas floor mats and doormats are not so included, demonstrates that it was never the intention of the policy makers to extend the DEPB benefits to floor mats, door mats etc., exported by the petitioners - DEPB benefits, being product specific, products such as floor mats, doormats etc., are not items covered by the entry “Rubber Compounded Sheets” and that to deny DEPB benefit to such products, an amendment of the Public Notice, requiring the issue of another Public Notice is unnecessary - door mats, floor mats, etc., are ineligible for DEPB benefits under the EXIM Policy
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