2003 (3) TMI 189 - AT - Central Excise

Summary

The appeal filed by M/s. Ginny International Limited questioned the availability of Notification No. 8/97-C.E. benefit for goods cleared to the Domestic Tariff Area. The Tribunal upheld the duty demand due to the use of imported raw materials, denying the benefit of the notification. Penalty was waived, and the appeal was disposed of accordingly.