viii) reads as follows :
Materials means goods which are raw-materials, components, Intermediate products or consumables used in the manufacture of Resultant products and their ... components or otherwise in the manufacture of the resultant product.
2. The term materials have been defined to include components, consumables and even intermediate products
further stated that 'Audio Cassette Housing and parts thereof is an intermediate product, which is further used in the manufacture of final product Audio ... alleged that they had fraudulently misdeclared their intermediate product as "plastic cassette component i.e. Housing I/C Hub, stopper roller only
Geep Industrial Syndicate vs Collector Of Central Ex. on 15 September, 1994
Equivalent citations: 1994ECR244
exemption in respect of countervailing Customs Duty paid on imported intermediates when such imported intermediates are used while manufacturing the final product liable to payment ... countervailing duty. It is not in dispute that the intermediates imported were used as components for manufacture of dyestuff and which was liable for duty
gone into the manufacture of the rubber lining which forms a component part of the synthetic hose pipe, it cannot be considered to be fully ... product is synthetic hose pipe and EPDM rubber lining is only an intermediate item. Evidently it is not bought and sold in the market
slugs did not amount to manufacture and that aluminium cans are merely intermediate products in the manufacture of flash lights. The aluminium cans prepared ... that state as components in a flashlights. The cans had sharp uneven edges and before they could be used as a component in making
slugs did not amount to
manufacture and that aluminium cans are merely intermediate
products in the manufacture of flashlights. The aluminium
cans prepared ... that State as components in flashlights. The
433
cans had sharp uneven edges and before they could be used as
a component in making
motor vehicle, unless there is some other provision of law exempting such intermediate goods. Having regard to the scheme of Central Excises and Salt ... amended by Notification 79/86, dated 10-2-1986) exempts component parts of diesel operated 1C. engines except certain specified parts - one of them being
Notification 201/79 as inputs in the nature of raw-materials or component parts used in the manufacture of aluminium. The role of these materials ... aluminium but are used to prepare cathodes and anodes which are intermediate products. However, on this very issue, we find there are Tribunal decisions which
blood.
Derivation : Hydrolysis of corn starch with acids or enzymes; a component of invert sugar and glucose syrup. In a recently (1974) discovered process, glucose ... anhydrous, hydrated.
Uses: Confectionery; infant foods, medicine, brewing and wine-making; intermediate; caramel colouring; baking and canning."
"glucose syrup (corn syrup). A mixture
