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        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.

        <h1>Eligibility for excise exemption: only units using wholly indigenous raw materials qualify; imported consumables allowed.</h1> The excise exemption under Notification No. 8/97-CE for DTA sales by 100% EOUs/FTZ units is available only to units manufacturing goods wholly from indigenous raw materials; units using both imported and indigenous raw materials are ineligible. Use of imported consumables does not disqualify a unit provided all other Notification conditions are met.

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