Chapter V
Imports
Free
Importability
22. Capital goods, raw materials,
intermediates, components, consumables,
spares, parts, accessories, instruments
and other goods may be imported
without
Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product.
Provided that in the case
Materials" means -
(a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product.
Provided that in the case
important basic raw materials shall be shown as separate items. The intermediates or components procured from other manufacturers may, if their list is too large
important basic raw materials
shall be shown as separate items. The
intermediates or components procured from other
manufacturers may, if their list is too large
used along with the terms like 'components parts" "sub-assembly parts" and "intermediate parts" as is the case
neighbours "raw
material", "component part", "sub-assembly part" and
"intermediate part". So read, it is clear that
facts of the case are that Aircel Limited, Chennai imported various components under an agreement with ECPL to install and integrate a system for providing ... components had separate individual functions and were parts of transmission apparatus for radio telephony. Systematic assembly of the above components had brought into existence intermediate
All India Federation Of Tax ... vs Union Of India & Ors on 21 August, 2007
Eastern Book Company & Ors vs D.B. Modak & Anr on 12 December, 2007
