https://www.taxtmi.com/caselaws?id=51952 Notification No. 8/97-C.E. was held inapplicable to goods cleared by a 100% Export Oriented Undertaking into the Domestic Tariff Area where imported raw material was used in manufacture, because the exemption was confined to finished goods, reject, waste and scrap produced wholly from Indian raw material and sold in India in accordance with the Export and Import Policy. The duty demand was therefore sustained. On penalty, the facts were found insufficient to justify its imposition, so the penalty was set aside and the assessee obtained partial relief. en-us Wed, 05 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 13:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51952 Notification No. 8/97-C.E. was held inapplicable to goods cleared by a 100% Export Oriented Undertaking into the Domestic Tariff Area where imported raw material was used in manufacture, because the exemption was confined to finished goods, reject, waste and scrap produced wholly from Indian raw material and sold in India in accordance with the Export and Import Policy. The duty demand was therefore sustained. On penalty, the facts were found insufficient to justify its imposition, so the penalty was set aside and the assessee obtained partial relief. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51952