under this notification;
(viii) materials means goods which
are raw materials, components,
intermediate products or
consumables used in the manufacture
of resultant products and their ... been defined to
mean goods which are raw materials, components, intermediate
products or consumables used in the manufacture of resulting
products and their packings
exempts from payment of duty raw materials, components, intermediates, consumerables, computer software and parts required for manufacture of export products. It is the Department
Policy Book. Under Rule 22, Capital goods, raw materials, intermediates, components, consumables, spares, accessories, instruments and other goods may be imported without any restrictions. Except
Policy Book. Under Rule 22, Capital goods, raw materials, intermediates, components, consumables, spares, accessories, instruments and other goods may be imported without any restrictions. Except
acceptable, as Para 22 itself says that capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods may be imported without
which are used in the manufacture of any intermediate or finished product except such raw materials, component parts and inputs which find place ... read as referable to raw materials, component parts and inputs" and not in relation to "intermediate or finished products". In our opinion
inputs used in the manufacture of an intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... should be read along with raw materials, component parts and inputs and not along with an intermediate or finished products. Keeping the intention of Legislature
parts and inputs used in the manufacture of intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... view, should be read along with raw materials, component parts and inpuf sand not along with intermediate or finished jroducts. Keeping the intention of legislature
consumption as raw materials, component parts and inputs in the manufacture of an intermediated or furnished product, the tax payable on such goods shall ... consumption or use as raw materials, component parts and inputs in the manufacture of an intermediate or finished product, the tax payable on such goods
levied, which included all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product and Explanation ... Explanation reads as follows :
"Explanation II : The words 'raw materials, component parts and inputs' do not include agricultural produce, horticultural produce timber
