molasses tank fabricated by them is neither a component part nor intermediate product which is ultimately utilised in the manufacture of final excisable goods ... something-else. Apparently, it cannot be said to be a component part or intermediate product". The Assistant Collector's order was upheld
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods
basic inputs) are used in the motor vehicles through the intermediate stage of components. Even in Notification 217/86 such intermediate products are referred ... products to be cleared on payment of duty. Hence to equate such intermediate products as final products cleared from the factory without payment of duty
shall be carried out. ii) While the import of components, raw materials and intermediate goods, and payment of know how fees and royalties will
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods
imported materials or excisable materials used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods
this entry, "all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product......" was brought ... were totally exempted from the scope of the definition "raw materials, component parts and inputs". We are here concerned with sub-clause
materials or component parts used in the manufacture of aluminium. The Tribunal observed that the arising of intermediate product is not material, as they were
materials, component parts and inputs which are used in the manufacture of an intermediate or finished product, or in the processing, improvement or repairs ... notified by the State Government.
Explanation II. - The words 'raw materials, component parts and inputs' do not include agricultural produce, horticultural produce, timber
