viii) reads as follows :
Materials means goods which are raw-materials, components, Intermediate products or consumables used in the manufacture of Resultant products and their ... components or otherwise in the manufacture of the resultant product.
2. The term materials have been defined to include components, consumables and even intermediate products
materials' for the purpose of notification as meaning raw-materials, components, intermediates, consumables, computer, software and parts required for manufacture of export product. From
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
materials" means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packings, or mandatory
Licence' includes Advance Licence/Advance Intermediate Licence and Special Imprest Licence. Import of raw materials, intermediates, components, consumables, parts, accessories, mandatory spares (not exceeding
natural state".
Capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instrument and other goods may be imported without any restriction except
Elecon supplied the raw material to the appellants and appellants returned the intermediate goods manufactured by them in place of following the procedure under Rule ... 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
Chapter V of the Policy states that capital goods, raw materials, intermediates, components, consumables, spares, parts accessories, instruments and other goods may be imported without
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
important component of Audio Cassette Recorder. Hence Magnetic Heads which are used as components of Tape Deck Mechanism also become parts or components of Audio ... nothing in the Import Policy to warrant the conclusion that only intermediate components of tape recorder and T.V. sets, etc. were intended
