public
notice issued in this behalf, for import of raw materials,
intermediates, components, parts packing material etc.
The holder of Duty Entitlement Passbook Scheme (DEPB
Chapter V
Imports
Free
Importability
22. Capital goods, raw materials,
intermediates, components, consumables,
spares, parts, accessories, instruments
and other goods may be imported
without
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
Actual User 2.16 Capital goods, raw materials, intermediates,
Condition components, consumables, spares, parts, accessories,
instruments and other goods, which are importable
without any restriction
neighbours "raw
material", "component part", "sub-assembly part" and
"intermediate part". So read, it is clear that
capital goods as defined in rule 57Q
(other than those used as component parts in the
manufacture of final products), used for any
purpose ... RULE 57J. Credit of duty in respect of inputs used in an
intermediate product. (1) Notwithstanding anything
contained in these rules, the manufacturer shall
market; it
was highly concentrated; that it was an intermediate product
captively consumed in the three factories of the assessee at
Okhla Industrial Estate, Phase ... said compound
(kimam) was not akin to Lucknowi kimam; that the components
thereof differed; that Lucknowi kimam was edible whereas the
compound in question
show-cause notice was that nozzles and nozzle
holders were intermediate products used in the
coupling or assembly of injectors (final product);
and that ... namely, an
injector. How is an injector constructed and what
are its components has not been decided by any of
the authorities below including
Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012
