area for consumption or use as raw materials, component parts
and input in the manufacturing of intermediate or finished products.
Hence, the respondent ... area for
consumption or use as raw material, component parts and input in
the manufacture of intermediate or finished products. However in
the said notification
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
imported materials or excisable
materials used in the manufacture of semis, components and intermediate
products which are used in the manufacture of goods
engaged in--
(i)the manufacture of parts, components, sub-assemblies, toolings or intermediates;
or
(ii)rendering of services, or supplying or rendering, not more than ... engaged in
the manufacture or production of parts, components, sub-assemblies, tooling
or intermediates, or the rendering of services, and the undertaking supplies or
renders
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods
Koninklijke Philips N.V vs M. Bathla & Anr on 13 October, 2025
$~
* IN THE
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
parts and inputs used in the manufacture of intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... view, should be read along with raw materials, component parts and inpuf sand not along with intermediate or finished jroducts. Keeping the intention of legislature
produce electric light and power, it was held to be an intermediate or component part of electric light and power and it merely represented
imported
materials or excisable materials used in the
manufacture of semis, components and intermediate
products which are used in the manufacture of goods ... Duty Drawback.
41. The record indicates that the Petitioner has procured certain
components as input without payment of duty under Rule
