defined the terms "Raw material" as - "Raw materials, components, intermediates, consumables, computer software and parts required for manufacture of resultant products specified ... Policy is "materials means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant, products and their packings
Materials" means -
(a) raw materials, components, intermediates, consumables and parts required for manufacture of export product;
Provided that in the case of electronic goods
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
this behalf.
2.16 Actual User Condition
Capital goods, raw material, intermediates, components, consumables, spares, parts, accessories, instruments and other goods, which are importable, without
specified by way of public notice, for import of raw material, intermediates, components, etc. The DEPB is freely transferable subject to the condition that
stimulate sustained growth by providing access to essential raw materials, intermediates, components, consumables and capital goods required for augmenting production and providing services; to enhance
jobbing. In this Notification "goods" means raw materials, components, intermediate, semi-finished goods, consumables, parts, packing materials including hangers for garments, patterns, drawing
with explanation clause annexed to the Notification as 'Raw materials, components, intermediates, consumables, computer soft ware and parts required for manufacture' of export
manufacturer just because the job worker paid duty on the intermediate components under the normal procedure in place of returning them to the manufacturer without ... such cases where the job worker pays the duty on the intermediate components.
3. In view of my findings as above
engaged in-
(i) the manufacture of parts, components, sub-assemblies, toolings or intermediates; or
(ii) rendering of services, or supplying or rendering, not more than
