CBEC clarified that once export obligation is fulfilled, imported duty-free surplus materials can be used for manufacture of other items by the importer ... used in subsequent exports treating the same as replenishment material. The surplus materials imported under advance licences were not sold to anyone and whatever quantity
life. Materials and equipments lying unused are primarily flood lighting materials. All Chief Engineer (E) expressed their inability to use these materials as they ... fronts in implementing the various decisions for utilization of the surplus material and there being virtually no demand (with the sole exception
materials used in construction;
(c) depreciation of plant and equipment used on the contract;
(d) costs of moving plant, equipment and materials to and from ... included in
contract revenue, for example income from the sale of surplus materials
and the disposal of plant and equipment
appellants and L&T that "...you shall be returning surplus materials/waste and will present each running bill to us with proper reconciliation ... materials issued to you every month if any". The fact that surplus coils are to be returned does not mean that sale of price
2002-Cus, dt.01.03.2002 (Sr.No.215) in respect of surplus quantity of 410 Coated Pipes, seized by the Customs authorities ... goods were cleared for use at ONGC Project and the surplus material cannot be treated as unathorised diversion. Hence, the demand of duty and confiscation
destroyed and buried in a safe place. Dispose off packages or surplus material and washings in safe manner so as to prevent environmental and water
flats,
transfer of land and rights in land and sale of surplus material
&extra
exception of FIM, Contractor shall procure all
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materials including temporary, permanent and consumable
materials required for execution of the work. These shall include;
Temporary ... Work, Contractor shall remove from the site
all temporary work, scrap, surplus materials, construction
facilities and equipment provided by Contractor, and shall remove
debris
materials used in construction;
(c) depreciation of plant and equipment used on the contract;
(d) costs of moving plant, equipment and materials to and from ... included in
contract revenue, for example income from the sale of surplus materials and the
disposal of plant and equipment
argued that it prioritises domestic demand over exports and only
exports surplus material, that too only from the OSCOM unit. Further
