9911796707
TMI Blog2002 (8) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... per : G.R. Sharma, Member (T)]. - M/s. Saral Creations have filed this appeal being aggrieved by the order pased by the ld. Commissioner (Appeals) holding that - "I do not find any evidence on record to satisfy myself that the Piston Rings exported by the appellants were Pig iron products. Neither any test report nor composition of the impugned Piston rings has been produced by the appellants. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Automotive Casting (Machined) Piston Rings and claimed the benefit of DEPB. The Dy. Commissioner denied them the benefit holding that the export item in question i.e. Piston Rings has become an identifiable Automobile Engine part and hence it cannot be called at this stage Automotive Casting (Machined). Even in normal commercial parlance, these will be called as piston rings only and not as Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Piston Ring Sets by M/s. Indo Java Exports Pvt. Ltd., Ludhiana. The matter was considered by the DEPB Committee in the meeting held on 27-5-99. The Committee decided that Piston Ring Sets made of Iron Castings (Machined) are not covered under S.No. 95 of the DEPB rate list. The Committee felt that Piston Ring Sets are Pig Iron Products". 4. The contention of the appellant was that their g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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