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this entry, "all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product......" was brought ... were totally exempted from the scope of the definition "raw materials, component parts and inputs". We are here concerned with sub-clause

materials, component parts and inputs which are used in the manufacture of an intermediate or finished product, or in the processing, improvement or repairs ... notified by the State Government. Explanation II. - The words 'raw materials, component parts and inputs' do not include agricultural produce, horticultural produce, timber