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2009 (3) TMI 172 - AT - CustomsEOU – Sale of goods to DTA (Domestic Tariff Area) - Notification No. 23/03-C.E., dated 31-3-2003 - notification exempted goods manufactured wholly from imported (sic) [indigenous] raw materials and cleared by an EOU to DTA from the duty of excise equal to that leviable on such goods manufactured and cleared by other DTA units – held that - ‘Consumables’ meant any item which participated and was required for a manufacturing process but did not form part of the end product. These were substantially or totally consumed during the manufacturing process. ‘Raw material’ meant basic material which were needed for the manufacture of goods whether they had been previously manufactured or were processed or were still in a raw or natural state. - granites are basic material that go into the production of granite slabs; the resin and hardner in question are consumables different from raw materials. Notification No. 23/2003-C.E. extends its benefit to goods manufactured wholly from indigenous raw materials.
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