TMI Blog2004 (11) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... gular Sheet (hereinafter referred to as PPRS for short) and claimed them to be covered under Sr. No. 15 of Product Group 63 of Appendix 28A of the Hand Book of Procedure for 1997-2002. They had filed 25 shipping bills for Post Export DEPB claims. The lower authority after considering the show cause notice issued on the directions of Mumbai High Court in Writ Petition No. 1540 of 2002, filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (product code no. 63), solely in relation to the basic raw material used in the manufacture of export product and in addition to the master carol batch in colouring, printing of the product made exclusively out of a specific polymer (plastic raw material). After going through the facts where the product price was largely on account of other factors then the price of inputs and also the note I no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic instructions were issued by the DEPB committee it is applicable to all similar cases and the Customs Department has no alternative, but to accept and implement the findings of the Committee. The Customs is merely an implementing department and policy and clarifications about the applicability of the DGFT through the DEPB Committee, and such clarifications are bindings on the department. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should, therefore, seek the clarification or get the instructions reversed or modified regarding the applicability of DEPB Sr. No. 15 of group no. 63 thereafter they may approach to the Custom department who shall reconsider their case accordingly. On the basis of above direction appeal is rejected." 3. Heard both sides and considered the issue. It is found - (a) The orders of the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X
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