under the Duty Exemption Scheme,
import of duty free raw materials, components,
intermediates, consumables, parts, spares including
mandatory spares and packing materials 28 required ... imprest licence was
granted for the duty free import of raw materials,
components, consumables, parts, spares including
mandatory spares and packing materials to main
31st March,
2000;
(iv) "Materials" means -
(a) raw materials, components, intermediates, consumables, catalysts,
computer software and parts required for manufacture of resultant
product
Meghmani Dyes & intermediates [2014 (11) TMI 615
-SC
o Meneta Automotive Components Private Limited
[2023 (8) TMI 789 Cestat Chandigarh]
Extended period
include
various intermediate and ancillary services provided in relation to
the principal service of the road transport of goods. Such
intermediate and ancillary services ... contention that a single composite service should not be
broken into its components and classified as separate services is a
well accepted principle of classification
Meghmani Dyes & Intermediates Ltd. v. Commr.
of C, Ex., Ahmedabad, 2014 (306) E.L.T. 658 (Tri.
- Ahmd.) [department's appeal dismissed ... Meneta Automotive Components Pvt. Ltd. v.
Commissioner of Central Excise, Rohtak and Shri
Praveen Garg, Ex-Finance Head M/s Meneta
Automotive Components
while manufacturing Hose Assembly are sending
some of the intermediate products such as Hose End Assembly,
Sleeves, etc. for plating at BIPL and after ... back and use them in the further manufacture of
Hose Assembly. These intermediate goods were being transmitted
to and fro without payment of duty, under
while manufacturing Hose Assembly are sending
some of the intermediate products such as Hose End Assembly,
Sleeves, etc. for plating at BIPL and after ... back and use them in the further manufacture of
Hose Assembly. These intermediate goods were being transmitted
to and fro without payment of duty, under
appellants against Advance Release Orders (AROs),
they claimed drawback of Customs duty component in terms of Notification
No.92/2012-Customs dated 04.10.2012. The appellants ... appellants were located. The Department had viewed that
import of intermediate inputs/raw materials by the appellants and used in
the manufacture of finished goods
that whatever be the input received back whether known as
inputs or intermediate goods are inputs at the hands of the
Appellant and they ... that the appellant has effectively claimed credit
twice for the same duty component -- i.e., the identical duty
head/amount on the same physical quantity
that whatever be the input received back whether known as
inputs or intermediate goods are inputs at the hands of the
Appellant and they ... that the appellant has effectively claimed credit
twice for the same duty component -- i.e., the identical duty
head/amount on the same physical quantity
