DEPB – Whether aluminium grills can be termed as Extruded aluminium products, and if so, Whether assessee can take benefit of Item 7 of Code 61 – No, rules SC

The core issue that falls for our consideration and decision in this appeal is: whether “aluminium grills” can be termed as “Extruded aluminium products”? If the answer is in positive, the assessee would be covered by Item Serial No.7 of the Product Code 61 of the Duty Entitlement Passbook Scheme (for short “the DEPB Scheme”). The assessee has succeeded before the Customs, Excise and Gold (Control) Appellate Tribunal (for short ‘the Tribunal’). The Revenue in this appeal calls in question the correctness or otherwise of the judgment and order of the Tribunal. By the impugned judgment and order, the Tribunal has set aside the order of confiscation of goods and the penalty imposed by the Commissioner of Customs.

On Appeal it was held by Honorable SC that the goods in question namely, the aluminum grills cannot fit into Item 7 of the Product Code 61 of the DEPB Schedule in order to claim benefit of the DEPB Scheme and therefore, the order passed by the Tribunal is set aside.

Supreme Court of India

Commissioner of Customs, New Delhi

Vs.

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