https://www.taxtmi.com/caselaws?id=76114 Imported items used in the manufacture of Hydrogen Peroxide were treated as consumables rather than raw materials because the Revenue did not produce evidence that they were essential inputs for manufacture, and the respondent consistently maintained that the actual raw materials were different. On that basis, the notification benefit was considered available for finished goods cleared to the domestic tariff area, with reliance placed on an earlier ruling treating consumables as within the scope of the exemption. The Revenue's appeals were therefore rejected. en-us Tue, 17 Mar 2009 00:00:00 +0530 Wed, 09 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76114 Imported items used in the manufacture of Hydrogen Peroxide were treated as consumables rather than raw materials because the Revenue did not produce evidence that they were essential inputs for manufacture, and the respondent consistently maintained that the actual raw materials were different. On that basis, the notification benefit was considered available for finished goods cleared to the domestic tariff area, with reliance placed on an earlier ruling treating consumables as within the scope of the exemption. The Revenue's appeals were therefore rejected. Case-Laws Customs Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76114