admissible only if the unit starts manufacturing
such raw material, parts, intermediates or
components as were not manufactured by it to
such backward integration ... unit
undertaking expansion modernization;
and
(c) of such raw material, parts,
intermediate or components as were
earlier imported from outside the
State and not manufactured
Raj Exports vs National Aluminium Co. Ltd. on 1 March, 1996
Equivalent citations: 1996(87
Materials" means -
(a) raw materials, components, intermediates, consumables and parts required for manufacture of export product;
Provided that in the case of electronic goods
Chapter V
Imports
Free
Importability
22. Capital goods, raw materials,
intermediates, components, consumables,
spares, parts, accessories, instruments
and other goods may be imported
without
worn out.
(vi) `materials` means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packing
public notice issued in this behalf, for import of raw materials, intermediates, components, parts, packaging material, etc.
The holder of Duty Entitlement Passbook Scheme (DEPB
definition of 'material" is as under :- "RAW materials components, intermediates, consumables, computer software and parts required for manufacture of export product
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
materials' for the purpose of notification as meaning raw-materials, components, intermediates, consumables, computer, software and parts required for manufacture of export product. From
materials" means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packings, or mandatory