important basic raw materials
shall be shown as separate items. The
intermediates or components procured from other
manufacturers may, if their list is too large
Actual User 2.16 Capital goods, raw materials, intermediates,
Condition components, consumables, spares, parts, accessories,
instruments and other goods, which are importable
without any restriction
imported
materials or excisable materials used in the
manufacture of semis, components, and intermediate
products which are used in the manufacture of
goods ... stating all relevant facts
including the proportion in which the
materials or components are used in the
production or manufacture of goods and the
duties
functional. The excise duty on blocks,
slabs, lintels, etc. constituting structural intermediates and components
of pre-fabricated building is being reduced from
The Special Economic Zones Rules, 2006
UNION OF INDIA
India
The Special Economic Zones Rules
Blocks, slabs, lintels, concrete 5% Ad valorem
beams and stairs constituting
intermediates and component
of prefabricated buildings
falling under Heading No. 94.06
22. It will
consumption as raw
materials, component parts and inputs in the manufacture of an
intermediate or finished product, the tax payable on such goods
shall ... consumption as raw material, component parts and inputs in the
manufacture of an intermediate or finished product. It is only such
goods that are liable
which are used in the manufacture of any intermediate or finished product except such raw materials, component parts and inputs which find place ... read as referable to raw materials, component parts and inputs" and not in relation to "intermediate or finished products". In our opinion
inputs used in the manufacture of an intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... should be read along with raw materials, component parts and inputs and not along with an intermediate or finished products. Keeping the intention of Legislature
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods