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Showing contexts for: intermediate component in Commissioner Of Customs, Calcutta vs G.C. Jain & Anr on 4 July, 2011Matching Fragments
"(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export products"14
Therefore 'materials' permissible, are not only raw materials but are also intermediates for such raw materials, which are required for manufacture of export products specified in the licences, which in this cases are 'Leather Industry' products. The term used as 'material' required for manufacture of export products would encompass such entities also which are not only directly used or usable as such in the manufacturing processes but also which could be used with same processing.