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<h1>Manufacturer's Appeal Allowed: Starch Not Acid. Duty Set Aside.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of starch from maize, ruling that the product was not dilute sulphuric acid. The ... Sulphuric acid - Manufacture - Marketability The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of starch from maize, stating that the product in question was not dilute sulphuric acid but a different substance. The order demanding duty on sulphuric acid was set aside, and consequential relief was granted. (Case citation: 1999 (4) TMI 241 - CEGAT, Mumbai)