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of <h1>Clarification on Notification No. 8/97-CE: DTA Sales Qualify if Made from Indigenous Materials with Proper Records.</h1> The circular clarifies the applicability of notification No. 8/97-CE, dated 1-3-97, regarding the use of imported and indigenously procured raw materials. Units can benefit from the notification if they prove to jurisdictional authorities that goods sold in the Domestic Tariff Area (DTA) are made entirely from indigenous materials, supported by detailed records. Separate machinery or facilities are not required, contrary to some interpretations. The circular advises maintaining distinct records for raw materials and finished goods. Pending cases should be resolved based on these guidelines, and any implementation issues should be reported to the Board.
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