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
produce electric light and power, it was held to be an intermediate or component part of electric light and power and it merely represented
imported
materials or excisable materials used in the
manufacture of semis, components and intermediate
products which are used in the manufacture of goods ... Duty Drawback.
41. The record indicates that the Petitioner has procured certain
components as input without payment of duty under Rule
imported
materials or excisable materials used in the manufacture
of semis, components and intermediate products which
are used in the manufacture of goods ... machined / identifiable only) per kg.
ready to use machined of steel
parts / components content
manufactured through
forging process, when
CENVAT facility has not
been availed
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
caused
from place outside Karnataka in respect of raw
materials, components, packing materials,
intermediates, semi-finished goods and sub-
assemblies subject to the following conditions ... outside Karnataka in respect of (i) Raw
materials, (ii) Components, (iii) packing materials, (iv)
intermediates, (v) semi-finished goods and (vi) sub-
assemblies. This
Blocks, slabs, lintels, concrete" beams and
stairs constituting intermediates and components of prefabricated buildings
falling under Heading
imported/procured from DTA
shall include:
(a) Raw materials components, consumables,
intermediates, spares and packing materials.
....................
....................
(f) Any other items not mentioned above
with approval
imported/procured from Domestic Tariff Area shall
include:
(a) Raw materials, components, consumables, intermediates, spares and
packing materials;
(b) Capital goods, whether new or second
imported/procured from Domestic Tariff Area shall
include:
(a) Raw materials, components, consumables, intermediates, spares and
packing materials;
(b) Capital goods, whether new or second
