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Showing contexts for: intermediate component in Union Of India vs Om Siddh Vinayak Impex Pvt. Ltd. on 20 March, 2019Matching Fragments
Explanation : For the purposes of this sub-rule "Inputs" mean raw materials, intermediates, components, consumables, parts and packing materials;
(d) for annual calculation of Net Foreign Exchange, value of imported capital goods and lump sum payment of foreign technical know-how fee shall be amortized at the rate of ten per cent. every year from the first year to tenth year.
12. As can be seen from the sections quoted hereinabove, Section 2(b) of the SEZ Act defines the term "Approval Committee" as an approval committee constituted under sub-