duty to blocks slabs, lintels, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06. The classification list ... Cement concrete blocks in question inasmuch as the same are not intermediates or components of pre-fabricated buildings. It is these notices issued from time
Materials" means -
(a) raw materials, components, intermediates, consumables and parts required for manufacture of export product;
Provided that in the case of electronic goods
Commissioner of Customs (Export), Mumbai, is manufacturer of dye and intermediates. During the period with which we are concerned, 1994 to 1997 it sought ... explanation 'material' to mean
"(a) raw materials, components, intermediates, consumable and parts required for manufacture of export product;
(b) spares and mandatory
exempts from payment of duty raw materials, components, intermediates, consumerables, computer software and parts required for manufacture of export products. It is the Department
Policy Book. Under Rule 22, Capital goods, raw materials, intermediates, components, consumables, spares, accessories, instruments and other goods may be imported without any restrictions. Except
Policy Book. Under Rule 22, Capital goods, raw materials, intermediates, components, consumables, spares, accessories, instruments and other goods may be imported without any restrictions. Except
amended from time to time are defined as "raw materials, component, intermediates, consumables, computer software and parts required for manufacture of export product. Therefore ... materials' which has been defined to mean 'raw materials, component, intermediate, consumable, computer software and parts required for manufacture of export products
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
Authority. The notification defines "materials" to mean raw materials, components, intermediates, consumables, required for the production of export product. Learned Counsel drew attention
which provide inter alia that duty free import of raw materials, intermediates, components, accessories, consumables, parts etc. required for direct use in the product
