https://www.taxtmi.com/caselaws?id=110163 DGFT-approved delogging of a DEEC book changes the character of the exports to non-DEEC exports, so exemption under Notification No. 97/95 cannot be denied merely because the goods were initially exported under DEEC. The earlier appellate view treating the delogged exports as non-DEEC exports was upheld, and the departmental objection that delogging made no difference was rejected. The operative principle is that valid delogging with approval removes the DEEC character for exemption purposes. en-us Wed, 08 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 10:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110163 DGFT-approved delogging of a DEEC book changes the character of the exports to non-DEEC exports, so exemption under Notification No. 97/95 cannot be denied merely because the goods were initially exported under DEEC. The earlier appellate view treating the delogged exports as non-DEEC exports was upheld, and the departmental objection that delogging made no difference was rejected. The operative principle is that valid delogging with approval removes the DEEC character for exemption purposes. Case-Laws Customs Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110163