https://www.taxtmi.com/caselaws?id=48073 Imported sizing material, dye and consumables used by a 100% export oriented unit were examined for exemption under Notification No. 8/97-C.E. The text states that whether an input is "raw material" depends on its ordinary commercial meaning, its functional role in the manufacturing process, and whether it is essential and indispensable to the finished product; consumables are treated separately. It also states that the Tribunal had not fully considered the dominant ingredient, value addition and factual tests, and that a Board circular suggested imported consumables would not by itself defeat the exemption if other conditions were met. The matter was remitted for fresh consideration on the relevant facts and notification conditions. en-us Fri, 26 Oct 2007 00:00:00 +0530 Tue, 03 Nov 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48073 Imported sizing material, dye and consumables used by a 100% export oriented unit were examined for exemption under Notification No. 8/97-C.E. The text states that whether an input is "raw material" depends on its ordinary commercial meaning, its functional role in the manufacturing process, and whether it is essential and indispensable to the finished product; consumables are treated separately. It also states that the Tribunal had not fully considered the dominant ingredient, value addition and factual tests, and that a Board circular suggested imported consumables would not by itself defeat the exemption if other conditions were met. The matter was remitted for fresh consideration on the relevant facts and notification conditions. Case-Laws Central Excise Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48073