Benefit of this notification not to be denied to units using both imported and indigenous raw material so long it is proved that inputs used in the Manufacture of goods sold in DTA or made from indigenous raw materials

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....bility of Notification No. 8/97-CE dated 1.3.97 - clarification regarding I am directed to refer to Notification No. 8/97-CE dated 1.3.97 which exempts the finished products, rejects and waste or scrap, produced of manufactured in a 100% EOU or FTZ wholly from raw-materials produced or manufactured in India, and allowed to be sold in India, from so much of duty of excise leviable thereon under ....

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....hat to avail benefit under this notification no import should be made by the unit, irrespective of the fact whether the imported goods are to be/being used in the manufacture of a different final product or not. 2. The matter has been examined. It is clarified that benefit of afore-mentioned notification may be allowed to units importing as well as indigenously procuring raw materials, provided....