enough to show that the cement concrete blocks in question were components/intermediates of prefabricated buildings or capable of being used in prefabricated buildings. There ... rejected. As held by the court, the blocks must constitute intermediates/ components of prefabricated buildings of Heading 94.06 so as to get the benefit
subsequent period need not be intermediates/components of prefabricated buildings for the former period and need not be of a kind used in such buildings ... prefabricated building and only beams and stairs should constitute as intermediate components of pre-fabricated building to be entitled to the exempted rate."
There
Notification defines the term 'material' to mean raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export product ... material' to mean the goods, which are raw material, components, intermediate products or consumables used in the manufacture of the resultant product. Thus, actual
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
duty to blocks slabs, lintels, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under heading No. 94.06. The classification list ... Cement concrete blocks in question inasmuch as the same are not intermediates or components of pre-fabricated buildings. It is these notices issued from time
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
duties incurred on the direct inputs or raw materials and components utilized in the manufacture of export goods, but also of the earlier inputs that ... customs and central excise on basic inputs like raw material, components, intermediates and packing materials used at various stages of production/packing. No relief
Materials" means -
(a) raw materials, components, intermediates, consumables and parts required for manufacture of export product;
Provided that in the case of electronic goods
under the Duty Exemption Scheme, import of raw materials, intermediates, components, consumable, parts, accessories, mandatory spares, etc. required for the product to be exported
licence under the said Act.
(iii) Materials means-
(a) raw materials, components, intermediates, consumables, catalysts computer software and parts which are required for manufacture ... licence under the said Act;
(iii)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are required for manufacture of resultant product
