https://www.taxtmi.com/caselaws?id=111048 The Tribunal ruled in favor of the appellant, holding that 'Photoner' qualified as a raw material under Customs Notification No. 11/97-Cus. despite not being fully consumed. Emphasizing the item's essential role in the manufacturing process, the Tribunal rejected the Commissioner's argument requiring complete consumption for classification as raw material. Citing relevant precedents, the Tribunal broadened the interpretation of raw materials, focusing on their significance in production rather than complete consumption. Consequently, the Tribunal allowed the appeal and granted the appellant the benefits under the customs notification. en-us Mon, 23 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 10:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111048 The Tribunal ruled in favor of the appellant, holding that 'Photoner' qualified as a raw material under Customs Notification No. 11/97-Cus. despite not being fully consumed. Emphasizing the item's essential role in the manufacturing process, the Tribunal rejected the Commissioner's argument requiring complete consumption for classification as raw material. Citing relevant precedents, the Tribunal broadened the interpretation of raw materials, focusing on their significance in production rather than complete consumption. Consequently, the Tribunal allowed the appeal and granted the appellant the benefits under the customs notification. Case-Laws Customs Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111048