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2013 (2) TMI 519 - CESTAT CHENNAIClearance of goods by 100% EOU to DTA - Notification No.23/2003-CE dated 31.3.2003 - Imported paraffin wax use in the manufacture of pesticides - Whether paraffin wax is raw material or consumable - With reference to the manufacturing process and the final product that is emerging - Held that:- The paraffin wax was forming part of the final product hence which was not in agreement with the argument of applicant. Therefore, direct the applicants to make pre-deposit 20% of the duty demand. - applicants to make pre-deposit 20% of the duty demand.
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