<h1>Supreme Court Rules Consumables Are Not Raw Materials; Export Firm Ineligible for Partial Duty Exemption Due to Imports.</h1> An export-oriented company sought partial duty exemption under a notification requiring goods to be made entirely from domestically produced raw materials. The company used imported materials, including Carboxymethyl Cellulose and Ultra Fresh N.M., in its manufacturing process. The Commissioner (Appeals) ruled that these imported materials were raw materials, thus disqualifying the company from the exemption. The Supreme Court reviewed whether 'consumables' fall under 'raw materials.' It concluded that consumables are distinct from raw materials, implying that the company could not claim the exemption based on its use of imported consumables.