https://www.taxtmi.com/caselaws?id=245341 Polyester staple fibre manufactured in India does not lose its character as Indian-manufactured goods merely because the supplier availed deemed export benefits. For Notification No. 23/2003-C.E., the applicable concessional rate depended on whether the goods cleared into the DTA were produced or manufactured wholly from raw materials produced or manufactured in India; that condition was satisfied here because the assessee used cotton and polyester staple fibre manufactured in India. The term "imported goods" in the explanation could not be equated with goods not produced or manufactured in India. On that basis, the assessee was treated as having a strong prima facie case, and financial hardship supported waiver of pre-deposit and stay of recovery pending appeal. en-us Thu, 23 Feb 2012 00:00:00 +0530 Thu, 27 Mar 2014 06:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245341 Polyester staple fibre manufactured in India does not lose its character as Indian-manufactured goods merely because the supplier availed deemed export benefits. For Notification No. 23/2003-C.E., the applicable concessional rate depended on whether the goods cleared into the DTA were produced or manufactured wholly from raw materials produced or manufactured in India; that condition was satisfied here because the assessee used cotton and polyester staple fibre manufactured in India. The term "imported goods" in the explanation could not be equated with goods not produced or manufactured in India. On that basis, the assessee was treated as having a strong prima facie case, and financial hardship supported waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245341