independent
identifiable intermediate stage of goods. The procedure as
adopted by the noticee is basically assembly of various parts &
components and of course ... held that duty is payable on intermediate products even if
some minor processes were not carried to make the product
marketable.
43. I also find
term `materials' shall include raw
materials, consumables, components, semi-
finished goods, assemblies, sub-
assemblies, intermediate goods,
15
accessories, parts and packaging materials
used
neighbours "raw
material", "component part", "sub-assembly part" and
"intermediate part". So read, it is clear that
neighbours "raw material", "component part",
"sub-assembly part" and "intermediate part".
So read, it is clear that
intermediate can be just as much responsible for
the operational character and restraining
quality of a Constitution as its more tangible
and codified components
imparting
education both for the primary section, the high school section, the
intermediate section and the BA section. The Mahavidyalaya is thus
imparting education from ... basic schools” and “junior high schools” and
treated them as two separate components comprising “junior basic education”
in the State of Uttar Pradesh. Accordingly
That must necessarily be the
'article which is one of the components of the article on
which duty is sought to be levied, that ... ingot used in the production of wires.
Moreover pig iron is the intermediate form through which
iron must pass in the manufacture of steel. Therefore
intermediate product is obtained in an
integrated process of manufacture of a commodity, there is
no removal and, therefore, such intermediate product
although known ... there will be no
question of payment of excise duty on such intermediate
product.
The Nagpur Bench of the Bombay High Court in Oudh Sugar
capital goods as defined in rule 57Q
(other than those used as component parts in the
manufacture of final products), used for any
purpose ... RULE 57J. Credit of duty in respect of inputs used in an
intermediate product. (1) Notwithstanding anything
contained in these rules, the manufacturer shall
that point
only that these became distinct and complete component
capable of being used as flashlight cans for housing battery
cells and having a bulb ... appellants were subsequently developed by it into a complet-
ed and perfected component for being employed as flashlight
cans. In those circumstances, the aluminium cans
