https://www.taxtmi.com/caselaws?id=52403 Notification No. 8/97-C.E. exempted Domestic Tariff Area clearances by a 100% Export-Oriented Undertaking only where finished goods were manufactured wholly from raw materials produced or manufactured in India. Imported sizing material used essentially in weaving was treated as raw material rather than a consumable, although it did not remain in the finished product. The relevant test is whether the material is essential to manufacture, not whether it is physically present in the final goods. Use of such imported material therefore prevented eligibility for the notification's exemption. en-us Wed, 15 Jan 2003 00:00:00 +0530 Tue, 05 Oct 2010 16:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52403 Notification No. 8/97-C.E. exempted Domestic Tariff Area clearances by a 100% Export-Oriented Undertaking only where finished goods were manufactured wholly from raw materials produced or manufactured in India. Imported sizing material used essentially in weaving was treated as raw material rather than a consumable, although it did not remain in the finished product. The relevant test is whether the material is essential to manufacture, not whether it is physically present in the final goods. Use of such imported material therefore prevented eligibility for the notification's exemption. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52403