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2017 (8) TMI 978 - CESTAT CHENNAIDEPB benefit - Processing of Shrimps exported - Perishable Commodity - Revenue says that default to use the respective chemicals/preservatives as per the SION prescribed by DGFT shall make the goods perishable and thereby disrepute the country in view of the WTO norms - Held that: - the appellant has not brought out any evidence to suggest that the job work carried out on behalf of the appellant was using the chemical norm prescribed by the DGFT which is popularly known as SION norms. Once the evidence do not exist, the claimant has no case to make a higher claim of DEPB. Therefore, without going into the other details it can irresistibly be concluded that allegation of Revenue was reasonable for which the appeal is dismissed - decided against appellant.
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