materials'
has been defined as under: -
"(a) raw materials, components, intermediates,
consumables, computer software and parts required
for manufacture of export products
Notification 93/04) has
specifically defined materials to mean raw materials, components
intermediates, consumables, catalysts and parts which are required
for manufacture of resultant products
materials similarly were envisaged to mean and
include all industrial components, intermediate goods, substances,
consumable stores including furnace oil and light diesel oil used
Government thought it fit to provide access to essential raw materials, intermediates, components, consumables and capital goods required for promoting production. The object of this
engaged in :-
(i) the manufacture of parts, components, sub-
assemblies, tooling or intermediates; or
(ii) rendering of services, or supplying or rendering, not
more than ... engaged in the manufacturing or production of parts
components, sub-assemblies, tooling or intermediates,
or the rendering of services, and undertaking supplies
or proposes
other such manufacturers
identically situated who had also supplied pre-fabricated structural
components to DMCR were fastened with the same liability. Those
manufacturers had filed ... said that there is no dispute that the
components so manufactured by the respondents are
intermediate products and duly manufactured at the
specified yards
dealer for use by the latter as
raw material, component part, sub-assembly part, intermediate part,
consum-ables and packing material of any other goods ... along with 'raw materials', 'component
part', 'sub-assembly part', 'intermediate part', each item separated
appropriate appellate fora at the
intermediate stage he cannot change the course bypassing the
National Commission which is a component part of the whole organic
manufacturing process when it brings out a
complete transformation for the whole components so as to
produce a commercially different article or a commodity ... processes which may or
may not bring about any change at every intermediate stage. But
the activities or the operations may be so integrally connected
Bachpan Bachao Andolan vs Union Of India & Ors on 18 April, 2011
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