https://www.taxtmi.com/caselaws?id=2211 Imported sizing material or indigo dye used by a 100% export-oriented unit may qualify as a consumable rather than raw material under Notification No. 8/97-CE, depending on its functional role in the manufacturing process. The expression "raw material" was treated in its ordinary trade sense, with emphasis on whether the input is consumed in manufacture, forms part of the end product, and whether its essential presence is required. The Board's circular indicating that imported consumables do not by themselves defeat the exemption was noted. The matter was not finally decided on merits and was remitted for fresh consideration of the relevant factual and legal issues. en-us Fri, 26 Oct 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2211 Imported sizing material or indigo dye used by a 100% export-oriented unit may qualify as a consumable rather than raw material under Notification No. 8/97-CE, depending on its functional role in the manufacturing process. The expression "raw material" was treated in its ordinary trade sense, with emphasis on whether the input is consumed in manufacture, forms part of the end product, and whether its essential presence is required. The Board's circular indicating that imported consumables do not by themselves defeat the exemption was noted. The matter was not finally decided on merits and was remitted for fresh consideration of the relevant factual and legal issues. Case-Laws Central Excise Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2211