TMI Blog2002 (10) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in this appeal, filed by M/s. Caryaire Equipment India Pvt. Ltd., is whether the Aluminium Grills made out of extruded aluminium sections are eligible for the benefit of Duty Entitlement Pass Book Scheme (DEPB). 2. Shri R.K. Goel, learned Advocate, submitted that the appellants manufacture and sale aluminium grills made out from extruded aluminium section; that the processes of manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rication is a process by which the extruded aluminium sections are being converted into extruded aluminium grills; that the process of fabrication cannot take out the grills made out of the extruded aluminium section from the category of extruded aluminium products; that the fabrication is a process and not the category of the product; that Serial No. 7 of Product Code 61 covers all extruded alumi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (18) E.L.T. 85 (T) wherein it has been held that the expression Rubber Products acquires a definite connotation such as when one talks of Milk Products, milk is not included therein but only the products made out of milk. Finally the learned Advocate mentioned that the appellants had not misdeclared the product since the product had been very clearly declared as grills under the expression Alum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed benefit of DEPB Scheme under Product Code : 61 serial No. 7 which provides DEPB @ 7 in respect of Extruded aluminium products including pipe and tubes. The appellants have manufactured the impugned grills out of extruded aluminium section. The question is whether grills can be termed as Extruded aluminium product. The answer is in affirmative. The expression Product directs attention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts include bread, biscuits, etc .made out of wheat but not wheat itself altogether wheat is also a product. The Tribunal, in the said decision, held that the expression rubber products would include products made out of Rubber and not rubber as such. Accordingly, the appellants are eligible to the benefit of DEPB in respect of grills. I, therefore, set aside the impugned Order and allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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