projected requirement of capital goods, raw materials, spares, consumables, intermediates, components, parts, packing materials [and services] [Inserted by Notification
enough to show that the cement concrete blocks in question were components/intermediates of prefabricated buildings or capable of being used in prefabricated buildings. There ... rejected. As held by the court, the blocks must constitute intermediates/ components of prefabricated buildings of Heading 94.06 so as to get the benefit
subsequent period need not be intermediates/components of prefabricated buildings for the former period and need not be of a kind used in such buildings ... prefabricated building and only beams and stairs should constitute as intermediate components of pre-fabricated building to be entitled to the exempted rate."
There
taxes leviable on finished equipments and not
on raw materials, parts, component, intermediate components,
assemblies, sub-assemblies etc.
6.1 It is emphasized that the scope ... made for
variations in the taxes on raw materials, parts,
component / intermediate components, assemblies /
sub-assemblies, etc."
8. The „contract price‟ as defined
Notification defines the term 'material' to mean raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product ... material' to mean the goods, which are raw material, components, intermediate products or consumables used in the manufacture of the resultant product. Thus, actual
period or any other charges. "Inputs" mean raw materials, intermediates, components, consumables, parts and packing materials. It further appears that ... inputs purchased by the EOU/EPZ unit. Inputs mean raw materials, intermediates, components, consumables, parts and packing materials.
4. The aforesaid paragraph
period or any other charges. "Inputs" mean raw materials, intermediates, components, consumables, parts and packing materials. It further appears that ... inputs purchased by the EOU/EPZ unit.
Inputs mean raw materials, intermediates, components, consumables, parts and packing materials."
4. The aforesaid Paragraph
viii) reads as follows :
Materials means goods which are raw-materials, components, Intermediate products or consumables used in the manufacture of Resultant products and their ... components or otherwise in the manufacture of the resultant product.
2. The term materials have been defined to include components, consumables and even intermediate products
duty to blocks slabs, lintels, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06. The classification list ... Cement concrete blocks in question inasmuch as the same are not intermediates or components of pre-fabricated buildings. It is these notices issued from time
under the Duty Exemption Scheme, imports of duty
free raw materials, components, intermediates, consumables,
parts, spares including mandatory spares and packing materials
required ... Development would be entitled to duty free
import of raw materials, components, intermediates, consumables,
parts, spares including mandatory spares and packing materials
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