https://www.taxtmi.com/caselaws?id=73079 Tissue paper imported for wrapping leather footwear did not qualify as raw material or consumable under Appendix 10(1) of the 1982-83 Import and Export Policy because packing material does not participate in the manufacturing process or form part of the finished product. The claim that it served as a cushioning layer was unsupported by technical evidence, and prior policy concessions were irrelevant. The redemption fine was also left undisturbed, with the Tribunal noting that such fine is ordinarily linked to the profit margin on the goods and finding no basis for interference. en-us Mon, 23 Jul 1984 00:00:00 +0530 Wed, 25 Jan 2012 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73079 Tissue paper imported for wrapping leather footwear did not qualify as raw material or consumable under Appendix 10(1) of the 1982-83 Import and Export Policy because packing material does not participate in the manufacturing process or form part of the finished product. The claim that it served as a cushioning layer was unsupported by technical evidence, and prior policy concessions were irrelevant. The redemption fine was also left undisturbed, with the Tribunal noting that such fine is ordinarily linked to the profit margin on the goods and finding no basis for interference. Case-Laws Customs Mon, 23 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73079