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2017 (1) TMI 290 - AT - Central Excise100% EOU - Eligibility of concessional rate of duty on domestic clearances - whether ‘barium chloride’ and ‘corundum sand’ are raw materials and not consumables? - Held that: - the decision in the case of VANASTHALI TEXTILES INDUSTRIES LTD. Versus COMMR. OF C. EX., JAIPUR, RAJASTHAN [2007 (10) TMI 303 - SUPREME COURT OF INDIA], makes it even more apparent that these expressions are to be read with reference to the context. The context of the exemption afforded to materials imported by ‘export oriented units’ and the condition stipulated for eligibility to excise duties, instead of half of the aggregate of duties of customs, that ‘raw materials’ be domestically procured does not permit the latitude of treating ‘consumables’ as ‘raw materials.’ The adjudicating Commissioner has erred in doing so. The discharge of duties by the appellant-assessee on domestic clearances is legal and proper and, hence, warrants no interference - appeal allowed - decided in favor of appellant.
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