that in their application they had indicated that they would use indigenous components of the value of Rs. 2,32,69,200/- and that labour ... viii. "Materials" means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packings
ground that bagasse must be characterised only as on intermediate goods or component part of any goods. Both these contentions were not accepted ... submission also been manufactured by the petitioner is sugar. 'Intermediate good or component part of any good' could only mean a product
ground that bagasse must be characterised only as an intermediate good or component part of any goods. Both these contentions were not accepted ... that has been manufactured by the petitioner is sugar. 'Intermediate good or component part of any goods could only mean a product
department has not discharged its burden to prove that the intermediate component to be held as goods and liable for duty. We have to accept ... process of manufacture of final product and consequence of any such intermediate components arising and the same could be considered as a product. Moreover
Blocks, slabs, lintels, concrete 5% Ad valorem
beams and stairs constituting
intermediates and component
of prefabricated buildings
falling under Heading No. 94.06
22. It will
produce electric light and power, it was held to be an intermediate or component part of electric light and power and it merely represented
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
materials" includes raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials required for manufacture of export
were an intermediate product. The Court affirmed the view of the Tribunal, questioned before it, that these jars were an intermediate product arising ... product to be considered an intermediate product, it must arise in the factory, where the raw material or components are subjected to the processes that
they were used in the factory of production as intermediate goods or component parts of any goods falling under Tariff Item 68. There
