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
licence under the said Act.
(iii) Materials means-
(a) raw materials, components, intermediates, consumables, catalysts computer software and parts which are required for manufacture ... licence under the said Act;
(iii)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product
licence under the said Act;
(iii) Materials means -
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packing ... licence under the said Act.
(iii) Materials means -
(a) raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for manufacture
licence under the said Act;
(iii)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product
dutiable intermediate products, after
determining the value of same on cost construction
basis using CAS-4. Since these intermediate products
have been consumed captively ... prudent
business man shall take into to accountthe duty
suffered on components/ intermediate products in
process of manufacturing which amounts to passing
on the incidence
materials" referred to in the above Notification meant raw materials, components, intermediates, consumables, computer software and parts used in the manufacture of the resultant
credit is available for exports at
specified rate for raw material, intermediates, components, parts
and packing material etc. In terms of the Policy, DEPB
scrips
projected requirement of capital goods, raw
materials, spares, consumables, intermediates,
components, parts, packing materials for three months
as applicable but which will not be levied
Microland Ltd vs Airport, Mumbai on 8 October, 2014
IN THE CUSTOMS, EXCISE AND SERVICE
Materials have been defined in these notifications to mean raw material, components, intermediates, consumables, catalysts and parts which are required for the manufacture of resultant
