viii) reads as follows :
Materials means goods which are raw-materials, components, Intermediate products or consumables used in the manufacture of Resultant products and their ... components or otherwise in the manufacture of the resultant product.
2. The term materials have been defined to include components, consumables and even intermediate products
case may be.
Explanation II. - "Raw materials" include components, intermediate
goods, substances, consumables, stores and packing materials
which are utilised in the process
definition of 'material" is as under :- "RAW materials components, intermediates, consumables, computer software and parts required for manufacture of export product
materials' for the purpose of notification as meaning raw-materials, components, intermediates, consumables, computer, software and parts required for manufacture of export product. From
another for use by the latter as raw material, component part, sub-assembly part, intermediate part, consumables and packing material of any other goods specified ... production of finished goods in the State with raw materials, component units and intermediate parts purchased from dealers in the State. We cannot narrow down
prospective exporter for duty free import of the raw-material, components, intermediates, consumables, parts, spares, including mandatory spares, packing material and computer software, subject
heading "Duty Exemption Scheme" under para 47, raw materials intermediates, components, consumable, parts, accessories, packing materials and computer software required for direct
further stated that 'Audio Cassette Housing and parts thereof is an intermediate product, which is further used in the manufacture of final product Audio ... alleged that they had fraudulently misdeclared their intermediate product as "plastic cassette component i.e. Housing I/C Hub, stopper roller only
Geep Industrial Syndicate vs Collector Of Central Ex. on 15 September, 1994
Equivalent citations: 1994ECR244
exemption in respect of countervailing Customs Duty paid on imported intermediates when such imported intermediates are used while manufacturing the final product liable to payment ... countervailing duty. It is not in dispute that the intermediates imported were used as components for manufacture of dyestuff and which was liable for duty
