Dcw Limited vs The Principal Commissioner & on 15 September, 2023
said company is engaged in manufacturing Caustic Soda, PVC resin,
Upgraded Beneficiated Ilmenite and other chemicals. For manufacturing the
Upgraded Beneficiated Ilmenite, the petitioner imports ... material through the
Tuticorin Port. After manufacturing the Upgraded Beneficiated Ilmenite, the
petitioner exports through the Tuticorin Port. The said activity is carried