public notice issued in this behalf for import of raw materials, intermediate component, parts, packing materials, etc. In terms of para 7.17 of the earlier
even included in the Explanations to the First Schedule either as components or intermediates required for manufacture of Item No. 23.
6. Mr. Roychowdhury, appearing ... Section 2 of the Act over the industries which manufacture the components and intermediates. Those explanations are not relevant regarding levy of cess under Section
which reads
as under:
“(i) “Materials” means -
(a) raw materials components, intermediates,
consumables, computer software and parts
required for manufacture of resultant product
specified
Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product.
Provided that in the case
stimulate sustained economic growth by providing access to essential raw materials, intermediates, components, consumables and capitable goods required for augmenting production and providing services
Public Notice issued in this behalf, for import of raw materials, intermediates, components, parts, etc. For example if A is an exporter of kraft paper ... will be used as duty payment for import of raw materials, intermediates, components, parts, packaging materials etc. The D.E.P.B. shall be valid
said Customs Notification defines the 'Materials' as raw materials, components, intermediates, consumables, computer software and parts required for the manufacture of Export produce
licence under the said Act;
(iii) Materials means -
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packing ... licence under the said Act.
(iii) Materials means -
(a) raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for manufacture
licence under the said Act;
(iii)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product
dutiable intermediate products, after
determining the value of same on cost construction
basis using CAS-4. Since these intermediate products
have been consumed captively ... prudent
business man shall take into to accountthe duty
suffered on components/ intermediate products in
process of manufacturing which amounts to passing
on the incidence