Concessional duty entitlement: EOUs using imported consumables with capital goods retain benefit if notification conditions met. The Board clarifies that consumables used with capital goods are not raw materials and that EOUs using imported consumables with capital goods should not be denied the concessional duty benefit under Notification No.8/97-CE (as amended), provided all other conditions of the notification are met; field formations must cease the misinterpretation and implement the clarification.