2003 (3) TMI 189

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....]. - The issue involved in this appeal filed by M/s. Ginny International Limited is whether the benefit of Notification No. 8/97-C.E., dated 1-3-97 is available to the appellants in respect of the goods cleared by them to the Domestic Tariff Area. 2. We heard Shri K.K. Anand, learned Advocate, and Shri V. Valte, learned SDR for the Revenue. The learned Advocate mentioned that the appellants hav....

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....the wax washer is raw material for the manufacture of cotton yarn and accordingly the appellants are not entitled to the benefit of Notification No. 8/97-C.E. Notification No. 8/97-C.E. exempts the finished goods, reject, waste and scrap produced or manufactured in a EOU wholly from the raw material produced by the manufacturer in India and allowed to be sold in India in accordance with the provis....