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2011 (1) TMI 883 - AT - CustomsDemand - Duty is confirmed on the ground that Notification No. 34/97-Cus. dated 7.4.1997 did not cover Singanallur and therefore the assessees could not have utilized DEPB credit against the DEPB licences under which the goods were imported - Held that:- DEPB scrip was registered at Singanallur and therefore the question of following TRA facility as per Circular No. 16/99 dated 7.4.1999 as amended by Circular No. 70/99 dated 6.10.1999 does not arise - Decided in favour of assessee.
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