https://www.taxtmi.com/caselaws?id=34892 The Tribunal held that Blue Denim cloth manufactured using imported Indigo Pure dye does not qualify for exemption under Notification No. 8/97-CE. It affirmed that Indigo Pure dye is a raw material, not a consumable, and that "wholly" in the notification means entirely. The Tribunal also upheld the Commissioner's decision on the normal limitation period and the non-applicability of penalties under Section 11AC. The orders rejecting appeals from both the assessee and the Revenue were upheld by the Tribunal. en-us Fri, 27 Jun 2008 00:00:00 +0530 Sat, 07 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34892 The Tribunal held that Blue Denim cloth manufactured using imported Indigo Pure dye does not qualify for exemption under Notification No. 8/97-CE. It affirmed that Indigo Pure dye is a raw material, not a consumable, and that "wholly" in the notification means entirely. The Tribunal also upheld the Commissioner's decision on the normal limitation period and the non-applicability of penalties under Section 11AC. The orders rejecting appeals from both the assessee and the Revenue were upheld by the Tribunal. Case-Laws Customs Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34892