https://www.taxtmi.com/caselaws?id=118603 Exemption under Notification No. 8/97 could not prima facie be denied where the materials relied on were cotton waste generated in India during manufacture from imported cotton, because such waste was not treated as imported raw material for that purpose. A small penalty for delayed return of repaired turbo chargers was also held prima facie unjustified because the turbo chargers had been received back into the factory. On that basis, a strong prima facie case was found for interim relief and pre-deposit of duty and penalties was waived with recovery stayed pending appeal. en-us Mon, 21 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 14:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118603 Exemption under Notification No. 8/97 could not prima facie be denied where the materials relied on were cotton waste generated in India during manufacture from imported cotton, because such waste was not treated as imported raw material for that purpose. A small penalty for delayed return of repaired turbo chargers was also held prima facie unjustified because the turbo chargers had been received back into the factory. On that basis, a strong prima facie case was found for interim relief and pre-deposit of duty and penalties was waived with recovery stayed pending appeal. Case-Laws Central Excise Mon, 21 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118603