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2008 (12) TMI 183 - CESTAT, NEW DELHIDEPB – relevant date – change in DEPB rate - Importer filed EDI shipping bill dated 1-10-04 for export of Black Pipe made of Hot Rolled steel Coil and on 5-10-04, the goods were brought to export shed. The goods were examined and Let Export Order was given on the same day (i.e. 5-10-04) by noting on the back side of the shipping bill by the proper officer. A letter was issued after examination of the goods on the same date. On 6th October, 2004, computerized processed shipping bill was issued. It is noted that on 6-10-04, new D.E.P.B. rate was introduced, which is lower rate than the earlier rate – Held that - DEPB rate as prevailing on 5th October, 2004 would be applicable
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