2008 (11) TMI 245

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..... i M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In both these cases, what is held against the appellants is their export of "industrial starch" made out of the imported Gum Resin through Cuddalore Port which is not a specified port notified under the DEEC scheme. On this basis, duty demands have been confirmed on the imported inputs which have bee .....

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..... E.L.T. 218 (Tri.-Del.). Although both the Tribunal decisions cited above relate to import through a port other than one specified or notified under the DEEC scheme, the ratio would be applicable in the case of export through a port not notified under the scheme. There is no other dispute. In other words, there is no dispute that "industrial starch" was manufactured by the appellants out of importe .....

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