licence under the said Act;
(iii) Materials means -
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packing ... licence under the said Act.
(iii) Materials means -
(a) raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for manufacture
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
Microland Ltd vs Airport, Mumbai on 8 October, 2014
IN THE CUSTOMS, EXCISE AND SERVICE
five years period or any other charges. Inputs mean raw materials, intermediates, components, consumables, parts and packing materials.
10. It can be seen from
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 material used in the manufacture of semis, components and intermediate products which are used in the manufacture of goods ... stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods and the duties
includes raw materials,
consuamables (other than fuel) components,
semi-finished goods, assemblies, sub-assemblies,
intermediate goods, accessories, parts and
packaging materials required for manufacture ... shall include raw materials, consumables ( other
than fuel ), components, semi-finished goods,
assemblies, sub-assemblies, intermediate goods,
accessories, parts and packaging materials used
term `materials' shall include raw
materials, consumables, components, semi-
finished goods, assemblies, sub-
assemblies, intermediate goods,
15
accessories, parts and packaging materials
used
materials" includes raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials required for manufacture of export
words that are
its neighbours “raw material”, “component part”,
“sub-assembly part” and “intermediate part”. So read, it
is clear that the word “consumables” therein
