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    <title>2004 (2) TMI 144 - CESTAT, BANGALORE</title>
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    <description>The Tribunal overturned the Commissioner (Appeals) decision, ruling that the respondent is not eligible for the exemption under Notification No. 8/97-C.E. for Hydrogen Peroxide manufactured and cleared to the DTA. It concluded that the imported materials used are raw materials, not consumables, thus reinstating the original authority&#039;s order.</description>
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      <description>The Tribunal overturned the Commissioner (Appeals) decision, ruling that the respondent is not eligible for the exemption under Notification No. 8/97-C.E. for Hydrogen Peroxide manufactured and cleared to the DTA. It concluded that the imported materials used are raw materials, not consumables, thus reinstating the original authority&#039;s order.</description>
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