https://www.taxtmi.com/caselaws?id=332519 Imported epoxy resin and hardener used in polishing granite slabs were treated as consumables, not raw materials, because the governing test asks whether an input is indispensable to the manufacture itself and whether the final product can emerge without it. Here, the resin only filled surface cracks and improved gloss and smoothness; the granite slabs were otherwise complete and usable without it. On that basis, the article notes that similar resins and fillers are treated as consumables, so the input does not disqualify concessional Domestic Tariff Area clearances under Notification No. 23/2003-CE. en-us Thu, 28 Jul 2016 00:00:00 +0530 Fri, 18 Aug 2017 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332519 Imported epoxy resin and hardener used in polishing granite slabs were treated as consumables, not raw materials, because the governing test asks whether an input is indispensable to the manufacture itself and whether the final product can emerge without it. Here, the resin only filled surface cracks and improved gloss and smoothness; the granite slabs were otherwise complete and usable without it. On that basis, the article notes that similar resins and fillers are treated as consumables, so the input does not disqualify concessional Domestic Tariff Area clearances under Notification No. 23/2003-CE. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332519