organic compound for which petroleum or natural gas is the ultimate raw material". The learned standing counsel did not dispute that for manufacturing synthetic ... resins, petroleum or natural gas is the ultimate raw material. We do not see how a mere change of opinion on this point
raw materials" "processing materials" or "consumable
stores" would cover various fuels like naphtha, liquid diesel
oil, natural gas ... Court was
: 23 :
considering was whether diesel could be called or raw
materials in the manufacture of polyester yarn. In that
particular case, the assessee
The Commissioner Of Customs vs M/S Leela Scottish Lace Ltd on 18 February, 2011
Clutch fluid,
d) Bitumen (asphalt),
e) Tar and others
Excluding Liquefied Petroleum Gas (LPG),
Aviation Fuel and Kerosene
(2) Rubber and other tyres, tubes ... accessories thereof
(10) Cement [Omitted by Sl.No.149) 5%
(11) Raw materials and inputs, which are used in the 1%
manufacture of Tobacco Products
antecedent thereto,
' ssueh a.s"ac'quisition of raw material and subsequent thereto,
asjtfdilsposal of finished product of that industry.
Theieflore ... iitry':'4{) List I.
in " ASSOCIATION or NATURAL
GAS 4 SCC 489, the controversy
was uritxh"-«.elregarci
letter dated 28th December 1988, permitting them to manufacture industrial oxygen gas, licence dated 22nd August 1989, issued issued by the Drugs Controller of Karnataka ... sought to draw support from the fact that neither the raw materials required for Tumkur Unit are received from the common source of Amelnar factory
machinery implements, small machine tools, forging and
castings, forging and foundry materials, aircraft spare parts,
automobile spare parts, electric motors an other electrical
accessories, pump ... metallurgists, electrical and mechanical
engineers, galvanizers, machinists, annealers, welders, metal
workers, gas markers, analytical manufacturing chemists and
to buy, sell, manufacture, repair, refit, convert
fluid,
(d) Bitumen (asphalt),
(e) Tar and others
9
Excluding Liquefied Petroleum Gas
(LPG), Aviation Fuel and kerosene
XXXXXXX
7. Machinery (all kinds) and parts ... into a local area for
consumption or Use as raw materials,
component parts and inputs in the
manufacture of an intermediate or finished
product
Sreenivas Lad vs Dr. Eknath on 7 August, 2018
Bench: B.V.Nagarathna , P.S
members from obstructing the
ingress and egress of the plaintiff`s men, materials,
customers, managerial staff, security personnel and others
and also their vehicles ... vehicle in and out of the
factory and the movement of raw materials, finished
products into or outside the factory premises pending
disposal
