includes raw materials, consumables (other than fuel) components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials required for manufacture ... shall include raw materials, consumables (other than fuel), components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials used
Central Excise Rules, 2002 has not been
availed)
Provided that an Advance Intermediate Licence holder
shall discharge export obligation by supplying the
resultant products ... petitioner, submitted that
tractors manufactured by the petitioner consist of both indigenous
components and imported components. It is his stand that they
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