Indigenous raw material requirement: exemption applies when records and verification prove domestic goods made wholly from indigenous inputs. Notification No.8/97 CE may be extended to units using both imported and indigenous inputs if authorities are satisfied that goods sold in the domestic tariff area are manufactured wholly from indigenous raw materials, evidenced by separate records (raw material registers, finished goods registers, batch production and dispatch registers) and, where needed, input output norms fixed by Cost Accounts; a requirement for separate machinery, godowns or manufacturing branches is not intended.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Indigenous raw material requirement: exemption applies when records and verification prove domestic goods made wholly from indigenous inputs.
Notification No.8/97 CE may be extended to units using both imported and indigenous inputs if authorities are satisfied that goods sold in the domestic tariff area are manufactured wholly from indigenous raw materials, evidenced by separate records (raw material registers, finished goods registers, batch production and dispatch registers) and, where needed, input output norms fixed by Cost Accounts; a requirement for separate machinery, godowns or manufacturing branches is not intended.
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