https://www.taxtmi.com/caselaws?id=48073 The Supreme Court allowed the appeals, remitting the matter to CEGAT for reconsideration regarding the classification of imported materials as consumables, the dominant ingredient test, and the relevance of the Board's Circular. The Court emphasized interpreting the term "wholly" in the Notification context and considering the cost and role of imported materials in manufacturing. 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 The Supreme Court allowed the appeals, remitting the matter to CEGAT for reconsideration regarding the classification of imported materials as consumables, the dominant ingredient test, and the relevance of the Board's Circular. The Court emphasized interpreting the term "wholly" in the Notification context and considering the cost and role of imported materials in manufacturing. Case-Laws Central Excise Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48073