https://www.taxtmi.com/caselaws?id=46547 Imported Indigo pure used in denim manufacture was treated as raw material because an ingredient essential to the manufacturing process and consumed in bringing the end product into existence falls within that ordinary commercial meaning. On that basis, even a small quantity of imported dye could not be ignored, since the finished fabric could not emerge without it. The presence of the imported ingredient meant the goods were not manufactured wholly from raw materials produced or manufactured in India, so the exemption benefit was unavailable and the Tribunal's order was left undisturbed. en-us Fri, 22 Nov 2002 00:00:00 +0530 Thu, 22 Jul 2010 13:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46547 Imported Indigo pure used in denim manufacture was treated as raw material because an ingredient essential to the manufacturing process and consumed in bringing the end product into existence falls within that ordinary commercial meaning. On that basis, even a small quantity of imported dye could not be ignored, since the finished fabric could not emerge without it. The presence of the imported ingredient meant the goods were not manufactured wholly from raw materials produced or manufactured in India, so the exemption benefit was unavailable and the Tribunal's order was left undisturbed. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46547