natural state".
Capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instrument and other goods may be imported without any restriction except
India's exports by facilitating access to required raw materials, intermediates, components, consumable and capital goods from the inter-national market.
(f) To impart
department has not discharged its burden to prove that the intermediate component to be held as goods and liable for duty. We have to accept ... process of manufacture of final product and consequence of any such intermediate components arising and the same could be considered as a product. Moreover
explanation to notification as follows :
"(a) raw materials, components, intermediates, consumables, computer software and parts required for the manufacture of final goods;
(b) packing ... form part of the finished goods. They are not raw materials, components, intermediate consumables, computer software and parts required for manufacture of final products. They
deals with imports. Paragraph 5.1 allowed capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods to be imported without
under :
"6807.00 Blocks, slabs, lintels, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under Heading ... only those items have been exempted under the Notification which are intermediate and components of pre-fabricated buildings falling under Heading 94.06 of the CETA
this purpose alone are
eligible for import of capital goods, raw materials,
components and spares, etc. required by them for export
production under the Scheme ... office
equipment, proto-types and technical samples, generating
sets, raw materials, components consumables, intermediates,
packing materials, material handling equipment like fork
lifts, overhead cranes
Blocks, slabs, lintels, concrete 5% Ad valorem
beams and stairs constituting
intermediates and component
of prefabricated buildings
falling under Heading No. 94.06
22. It will
neighbours, namely, 'raw material', 'component part', 'sub-assembly part' and 'intermediate part' : So read it is clear
were an intermediate product. The Court affirmed the view of the Tribunal, questioned before it, that these jars were an intermediate product arising ... product to be considered an intermediate product, it must arise in the factory, where the raw material or components are subjected to the processes that
