https://www.taxtmi.com/caselaws?id=271481 Exemption notifications requiring goods to be manufactured wholly out of raw material produced or manufactured in India were applied on the basis of reliable segregation of indigenous and imported inputs. Where the assessee maintained separate records, paid normal duty on products made from imported material, and claimed concessional duty only for products made from indigenous material, the benefit could not be denied without contrary evidence of manipulation. The expression "raw material" was treated in its ordinary commercial sense, and the concessional exemption was sustained for the goods manufactured from Indian inputs. en-us Wed, 04 Nov 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271481 Exemption notifications requiring goods to be manufactured wholly out of raw material produced or manufactured in India were applied on the basis of reliable segregation of indigenous and imported inputs. Where the assessee maintained separate records, paid normal duty on products made from imported material, and claimed concessional duty only for products made from indigenous material, the benefit could not be denied without contrary evidence of manipulation. The expression "raw material" was treated in its ordinary commercial sense, and the concessional exemption was sustained for the goods manufactured from Indian inputs. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271481