Commissioner of Customs (Export), Mumbai, is manufacturer of dye and intermediates. During the period with which we are concerned, 1994 to 1997 it sought ... explanation 'material' to mean
"(a) raw materials, components, intermediates, consumable and parts required for manufacture of export product;
(b) spares and mandatory
Licence' includes Advance Licence/Advance Intermediate Licence and Special Imprest Licence. Import of raw materials, intermediates, components, consumables, parts, accessories, mandatory spares (not exceeding
variations in the taxes on raw materials, parts,
component I intermediate components , assemblies/
sub-assemblies etc.
Summary Price Schedule
S.N Description Prices (Currency
intermediate) using sulfonyl
WO2021076831 A1 pyrazole intermediate.
17 IN 202117061265 Claims: A process for the
A of FMC preparation of Acid intermediate
Corporation (BPC intermediate ... Acid intermediate
Corporation IN (BPC intermediate) using novel
202117061285 A intermediates (Nitrile compound)
19 WO2022/020540 National Claim 1: A three-component
time. It is stated that the import of raw materials,
intermediates, components, etc., required for the products to be
exported is permitted duty free
public
notice issued in this behalf, for import of raw materials,
intermediates, components, parts packing material, etc.
The holder of Duty Entitlement Pass Book Scheme
included in the Explanations to the First Schedule either as components or intermediates required for the manufacture of Item No. 23.
23. The learned Judge ... only intended to exercise control over the industries which manufacture the components and intermediates, and that the Explanations were not relevant with regard to levy
Notification 93/04)
has specifically defined materials to mean raw materials,
components intermediates, consumables, catalysts and parts
which are required for manufacture of resultant products
India's exports by facilitating access to required raw materials, intermediates, components, consumable and capital goods from the inter-national market.
(f) To impart
Notification 93/04) has
specifically defined materials to mean raw materials,
components intermediates, consumables, catalysts and
parts which are required for manufacture of resultant
products
