Applicability of notification No.8/97-CE, dated 1-3-97 – Clarification Reg

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..... tion Reg. I am directed to invite your attention to the Board s Circular No.442/8/99-CE dated the 4th March, 1999 on the above subject. The Circular clarifies that the benefit of notification No. 8/97-CE dated 1-3-97 will be allowed to the units using imported as well as indigenously procured raw materials provided the unit is able to satisfy the jurisdictional officer beyond doubt that the go .....

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..... No.8/97-CE dated 1-3-97 may be allowed to the units using imported as well as indigenously procured raw materials provided the unit is able to satisfy the jurisdictional authorities beyond doubt that the goods to be sold in DTA are manufactured out of wholly indigenous raw materials by way of maintenance of records etc. as provided in the said Board s Circular. Maintenance of separate records woul .....

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..... ed in DTA. But the intention is certainly not to insist upon separate machinery, separate godowns and separate branches of manufacturing process (which would amount to establishing a separate factory within the factory) before extending the benefit of the above-said Circular. 3. Pending cases/disputes may be decided on the basis of above instructions. Wide publicity may be given by issue of a P .....

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