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
dealer for use by the latter as raw
material, component part, sub-assembly part, intermediate, consumables and
packing material of any other goods which ... that are its neighbours, namely, `raw
material', `component part', `sub-assembly part' and `intermediate part' so
read, it is clear that
materials" includes raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials required for manufacture of export
intermediate in process material in the manufacture of plastic crayons. Plastic crayons is manufactured in the following way. Various components such as the plastic powder ... adduce evidence thereof.
(ii) Whether the cray plas compound and intermediate product in unfinished square and having essential character is classifiable under Heading 9609.00 chargeable
testing and return to them but they had not produced any components or spares; that BEL being a public Sector Undertaking concerned with defence production ... taken all the precautions for sending the said components and spares for assembly and testing by them; that they had only assembled, tested and returned
assessees had contested the correctness of the classification and dutiability of the intermediate product and thus they could not ordinarily comply with the procedure ... whether the appellants are required to reverse credit taken on components admittedly used in the manufacture of exempted tractors, by applying the provisions of Rule
that the structural goods, like tresses, beams, etc. come into existence as intermediate products and there is no ground for non-levy of duty ... structural materials like plates, angles, channels, etc. for use as structural components in buildings, plants, etc. In some instances, duty demand has been made
High Court has held that containers are treatable as component parts of the final products, input credit for plastic granules used for making the said ... containers being essential for marketing the final product, containers are treatable as intermediate goods, input credit for duty paid on plastic granules, is therefore admissible
inputs used in the production of stators and rotors forming component parts of monoblock pump sets nor has it been proved that the impugned inputs ... under the main heading "Aluminium" but under the heading 'intermediate product'. The Tribunal held that the authorities are being only hyper
Keshoram Surindranath Photo-Mag (P.) ... vs Assistant Commissioner Of Commercial ... on 6 September, 1999
Equivalent
