enough to show that the cement concrete blocks in question were components/intermediates of prefabricated buildings or capable of being used in prefabricated buildings. There ... rejected. As held by the court, the blocks must constitute intermediates/ components of prefabricated buildings of Heading 94.06 so as to get the benefit
materials" referred to in the above Notification meant raw materials, components, intermediates, consumables, computer software and parts used in the manufacture of the resultant
stimulate sustained economic growth by providing, access to essential raw materials, intermediates, components, consumables and capital goods required for augmenting production.
(iii) To enhance ... Free Licence includes Advance Licence, Advance Intermediate Licence and Special Imprest Licence. Import of raw materials, intermediates, components, consumables, parts, accessories, mandatory spares (not exceeding
goods out of the purview of the relevant entry (components of footwear, intermediate heels and soles and heels combinedly made of wood or leather
accompanied by any other component, either expressly or impliedly. The notification related to a product to be used as intermediate product in the manufacture
held that intermediate items produced by any manufacturing activity which
are used as components by another manufacturer in producing the final product for the
market
materials and components found short, setting aside reversal of CENVAT credit irregularly availed on raw materials contained in the intermediate goods found short, together with
amount to manufacture.
It also takes in all the by-products,
intermediate products and residual
products, which emerge in the course of
manufacture of goods ... polished, the product
is a new product which is utilized as
component in internal combustion engines.
The Tribunal has found that component
parts are essential
M/S Ranbaxy Laboratories Limited vs Cce, Chandigarh on 2 February, 2010
CUSTOMS EXCISE &
M/S. Mahindra & Mahindra Ltd vs Cce, Mangalore on 22 March, 2010
CUSTOMS, EXCISE
