https://www.taxtmi.com/caselaws?id=2273 Cotton yarn cleared by a 100% export oriented undertaking to the domestic tariff area was held ineligible for concessional treatment under Notification No. 8/97-C.E. because the notification was confined to goods manufactured wholly from raw materials produced or manufactured in India. Imported cotton could not satisfy that requirement. Imported wax was also treated as a raw material, not a consumable, because it remained coated on the yarn at clearance and contributed an essential quality to the finished product. The operative principle is that an ingredient retained in the end product is a raw material for exemption purposes, so goods made with imported inputs remaining in the product fall outside the indigenous raw material condition. en-us Tue, 17 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2273 Cotton yarn cleared by a 100% export oriented undertaking to the domestic tariff area was held ineligible for concessional treatment under Notification No. 8/97-C.E. because the notification was confined to goods manufactured wholly from raw materials produced or manufactured in India. Imported cotton could not satisfy that requirement. Imported wax was also treated as a raw material, not a consumable, because it remained coated on the yarn at clearance and contributed an essential quality to the finished product. The operative principle is that an ingredient retained in the end product is a raw material for exemption purposes, so goods made with imported inputs remaining in the product fall outside the indigenous raw material condition. Case-Laws Customs Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2273