https://www.taxtmi.com/caselaws?id=51958 Exemption under Notification 8/97 could not be denied merely because processed fabrics were supplied by another 100% export oriented unit. The notification had to be construed on its own terms, and the Import Export Policy fiction of deemed export could not be expanded into a deemed import under the Customs Act, 1962 or the Central Excise Act, 1944. An earlier observation treating export oriented units as insulated from domestic restrictions was only obiter and not the governing ratio. However, entitlement still depended on whether the finished goods were made from wholly indigenous materials, so the presence of any imported raw material had to be verified before duty liability was determined. en-us Fri, 25 Jul 2003 00:00:00 +0530 Mon, 15 Jul 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51958 Exemption under Notification 8/97 could not be denied merely because processed fabrics were supplied by another 100% export oriented unit. The notification had to be construed on its own terms, and the Import Export Policy fiction of deemed export could not be expanded into a deemed import under the Customs Act, 1962 or the Central Excise Act, 1944. An earlier observation treating export oriented units as insulated from domestic restrictions was only obiter and not the governing ratio. However, entitlement still depended on whether the finished goods were made from wholly indigenous materials, so the presence of any imported raw material had to be verified before duty liability was determined. Case-Laws Central Excise Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51958