https://www.taxtmi.com/caselaws?id=1987 Imported epoxy resins used only to fill hairline cracks, fissures and holes in polished granite slabs were treated as consumables, not raw material, because the slabs were manufactured from indigenous granite blocks. On that basis, the condition requiring production or manufacture wholly from raw materials produced or manufactured in India was not breached, and the concessional duty under Notification No. 23/2003-C.E. remained available. The duty demand was therefore unsustainable. en-us Tue, 01 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1987 Imported epoxy resins used only to fill hairline cracks, fissures and holes in polished granite slabs were treated as consumables, not raw material, because the slabs were manufactured from indigenous granite blocks. On that basis, the condition requiring production or manufacture wholly from raw materials produced or manufactured in India was not breached, and the concessional duty under Notification No. 23/2003-C.E. remained available. The duty demand was therefore unsustainable. Case-Laws Customs Tue, 01 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1987