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TMI Blog2004 (2) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... led Notification Sl. No. 195 grants benefits to items falling under any Chapter with description as follows : 195 : Raw materials and parts, for use in the manufacture of goods falling under Heading Nos. 89.01, 89.02, 89.04, 89.05 (except 8905.20) or 89.06, in accordance with the provisions of Section 65 of the Customs Act, 1962 (52 of 1962). 2. The appellant contends that the item is a raw material in the nature of fine grade powder having Electro Conductive property. It is stated that this powder is sprinkled on the steel plate to be cut according to the sizes for fabrication based on drawings for shops. It is further stated that the process of developing and fixing the marking is by a photographic development process. It is stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of goods falling under the respective headings as in Sl. No. 195 of the Notification, then the benefit is required to be extended. It is his contention that the item is being used as a raw material only in the manufacture of goods. He submits that the definition of the word raw material has not been given in the notification and therefore, the term has to be understood in the way in which it is understood in the trade. He pointed out that the Apex Court, in the case of CCE v. Eastend Paper Industries Limited reported in 1989 (43) E.L.T. 201 (S.C.) held that the wrapping paper used in wrapping of paper is to be treated as a raw material and that the wrapping paper is not consumed. He submits that the Tribunal, in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he photoner is wasted off. The Commissioner has, further proceeded to hold that if this technology was not available, then an alternative would have been used to mark the sheets or prepare tin plates. The appellant s contention is that the item is an essential requirement as a raw material and the cutting process cannot be done without its use. It is stated that it is a requirement for cutting heavy steel plates according to the sizes for fabrication used on drawing for shops. The Apex Court, in the case of Eastend Paper Industries Limited (supra) has held that wrapping paper is to be considered as a raw material and that it is not consumed in the manufacture. A similar view was expressed by the Tribunal, in the case of Hindustan Aluminium ..... X X X X Extracts X X X X X X X X Extracts X X X X
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