- (1.)Both parties have submitted the Minutes of Order. Minutes of order are duly signed by the Counsel for both sides. Minutes of Order are accepted and they are taken on record and marked as "X" for identification. Appeal is disposed of in terms of the Minutes of Order. Decree be drawn up accordingly.
MINUTES OF THE ORDER 1 The Appellants exported "Printed Polystyrene Sheets" and claimed the benefit of Serial Number 15 of the Product Group 63 of DEPB Schedule in the Shipping Bill, and exports were allowed provisionally.

(2.)The DEPB Committee of DGFT, on reconsideration of the Case No. 168 DEPB 8/2001 regarding an exporter M/s. Automotive Industrial Associated', agreed that the addition of master batch or pigments etc. for colouring/printing for a product made out of a specific polymer (plastic raw material) does not change the basic character of these product. However it felt that product price was largely on account of other factors than the price of inputs, hence in view of General Instructions No. 4 under the DEPB rate list the export product in question i.e. printed polystyrene sheet, would not be covered under the Serial No. 15 of Plastic Group of DEPB rate list.
(3.)The Deputy Commissioner of Customs by his letter dated 22-1-2001 informed the Appellants that now the DGFT has clarified that the export product in question, i.e. Printed Polystyrene Sheets, are not covered under Serial No. 15 of Plastic Group of DEPB rate list and therefore the DEPB benefit under Serial No. 15 of Plastic Group is not admissible. The Appellants represented the matter by their letter dated 22-10-2001 to the Deputy Commissioner of Customs.