used along with the terms like 'components parts" "sub-assembly parts" and "intermediate parts" as is the case
Appendix I [Quality Points computation based on High School, Intermediate, Graduation and Training exam results] came to be collected at this stage. Upon culmination ... marks" obtained at the High School, Intermediate, Graduation and Training Examination is a component.
Paragraph-1 deals with a situation where the candidate
dealer for use by the latter as raw material, component part, sub-assembly part, intermediate part and packing material in the manufacture or processing ... combination with other raw materials: (ii) the words "component part", "sub assembly part" and "intermediate part" mean the article which forms an indentifiable constituent
dealer for use by the latter as raw
material, component part, sub-assembly part, intermediate, consumables and
packing material of any other goods which ... that are its neighbours, namely, `raw
material', `component part', `sub-assembly part' and `intermediate part' so
read, it is clear that
includes raw materials,
consuamables (other than fuel) components,
semi-finished goods, assemblies, sub-assemblies,
intermediate goods, accessories, parts and
packaging materials required for manufacture ... shall include raw materials, consumables ( other
than fuel ), components, semi-finished goods,
assemblies, sub-assemblies, intermediate goods,
accessories, parts and packaging materials used
Income-Tax Officer vs Hydle Constructions (P.) Ltd. on 20 October, 1983
Equivalent citations: [1983
that the
product in question is used as an intermediate product, goes to make the
component for the final product. The burden to show that
independent
identifiable intermediate stage of goods. The procedure as
adopted by the noticee is basically assembly of various parts &
components and of course ... held that duty is payable on intermediate products even if
some minor processes were not carried to make the product
marketable.
43. I also find
term `materials' shall include raw
materials, consumables, components, semi-
finished goods, assemblies, sub-
assemblies, intermediate goods,
15
accessories, parts and packaging materials
used
dealer for use by that dealer as raw material, component part, sub-assembly part, intermediate part, consumables and packing materials of any other goods which ... words that are its neighbours, namely, raw material, component part, sub-assembly part and intermediate part. So read, the word "consumables" therein refers