Supreme Court Rules Catalyst Not Raw Material for Concessional Duty Under Notification No. 8/97-CE March 1, 1997.

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....100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 - Concessional rate of duty - Catalyst which retains its character, remains outside the end product, remains uninfluenced and unaltered cannot be treated as raw material - SC....