https://www.taxtmi.com/caselaws?id=74657 A fiscal notification using the term "raw material" without definition was applied by reference to the functional role of the input in the manufacturing process and the surrounding facts. Guar gum used in paper manufacture was treated as performing the same binding and strength-producing function as resin, so it qualified for input duty relief under Notification No. 201/79-C.E. The jurisdictional objection was overruled and the matter proceeded on merits. The earlier Tribunal view supporting relief for guar gum was followed, and the order granting the benefit of the notification was affirmed. en-us Sun, 11 May 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74657 A fiscal notification using the term "raw material" without definition was applied by reference to the functional role of the input in the manufacturing process and the surrounding facts. Guar gum used in paper manufacture was treated as performing the same binding and strength-producing function as resin, so it qualified for input duty relief under Notification No. 201/79-C.E. The jurisdictional objection was overruled and the matter proceeded on merits. The earlier Tribunal view supporting relief for guar gum was followed, and the order granting the benefit of the notification was affirmed. Case-Laws Central Excise Sun, 11 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74657