Allowing the appeal of the revenue the Court held that in CIT v. Baby Marine Exports (2007) 290 ITR 323 (SC) was dealing with the an issue related  the eligibility of export house premium for inclusion in business profit for the purpose of deduction u/s 80HHC of the Act., whereas in the present appeals the point for consideration is completely different, being as to whether the assessee being supporting manufacture  are to be treated on par with the direct exporter for the purpose of deduction of export incentives u/s 80HHC of the Act. Accordingly the judgment of High Court is set aside and matter is   remanded back to Appellate Tribunal for adjudication afresh.