https://www.taxtmi.com/caselaws?id=346721 Imported epoxy resins used in polishing granite slabs were treated as consumables, not raw materials, under the exemption condition. Following earlier Tribunal decisions, the text states that such resins do not satisfy the requirement of imported raw materials for a 100% export oriented unit. On that basis, denial of the concessional duty benefit was not justified, and the assessee was entitled to the notification benefit. en-us Wed, 07 Jun 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346721 Imported epoxy resins used in polishing granite slabs were treated as consumables, not raw materials, under the exemption condition. Following earlier Tribunal decisions, the text states that such resins do not satisfy the requirement of imported raw materials for a 100% export oriented unit. On that basis, denial of the concessional duty benefit was not justified, and the assessee was entitled to the notification benefit. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346721