https://www.taxtmi.com/caselaws?id=50458 The Tribunal allowed the appeals challenging orders-in-original that permitted two manufacturers to benefit from Notification No. 8/97 for concessional duty rates on finished goods. The dispute centered on whether certain imported materials used in manufacturing qualified as raw materials under the notification. The Tribunal held that the imported materials were essential for the quality of the finished products and not consumables as argued by the Revenue. The Tribunal set aside the orders-in-original, remitted the matter for further consideration on duty payable, and granted the manufacturers a fair hearing opportunity. en-us Wed, 31 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50458 The Tribunal allowed the appeals challenging orders-in-original that permitted two manufacturers to benefit from Notification No. 8/97 for concessional duty rates on finished goods. The dispute centered on whether certain imported materials used in manufacturing qualified as raw materials under the notification. The Tribunal held that the imported materials were essential for the quality of the finished products and not consumables as argued by the Revenue. The Tribunal set aside the orders-in-original, remitted the matter for further consideration on duty payable, and granted the manufacturers a fair hearing opportunity. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50458