https://www.taxtmi.com/caselaws?id=331595 Imported paper cones used for winding cotton yarn in a 100% EOU were treated as packing materials, not raw materials, because they were used only after yarn manufacture was complete and the contemporaneous understanding of the assessee and government authorities supported that classification. On that basis, the exemption term "raw materials" in Notification No. 8/97-CE could not be stretched to include packing materials. The paper cones therefore remained outside the raw-material restriction, and the assessee was entitled to the notification benefit. en-us Tue, 31 May 2016 00:00:00 +0530 Fri, 10 Feb 2017 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331595 Imported paper cones used for winding cotton yarn in a 100% EOU were treated as packing materials, not raw materials, because they were used only after yarn manufacture was complete and the contemporaneous understanding of the assessee and government authorities supported that classification. On that basis, the exemption term "raw materials" in Notification No. 8/97-CE could not be stretched to include packing materials. The paper cones therefore remained outside the raw-material restriction, and the assessee was entitled to the notification benefit. Case-Laws Central Excise Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331595