Supreme Court of India
M/s. Meridian Industries Ltd. v. Commissioner of Central Excise
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From the headnote
Central Excise Act, 1944: Export and Import Policy c 1997-2002 - Notification no.8197-CE dated 01.03.1997 - Benefit of the said Notification available to goods manufactured by EOU using indigenous raw material only - Assessee manufactured cotton yarn using indigenous cotton and imported wax - Entitlement to claim benefit of Notification no.8197-CE-Held: In the manufacturing process undertaken by assessee-appellant, wax coating is done for luflrication of yarn - Wax coating is allowed to remain on the yarn in order to facilitate its winding on cones and its use in knitting hosiery - No doubt,
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