https://www.taxtmi.com/caselaws?id=94033 Notification No. 128/94-Customs limited "materials" to raw materials, components, intermediates, consumables, computer software, parts and packing materials required for manufacture. A stud tensioning device, being a complete machine used in the manufacturing process and not forming part of the finished goods, did not fall within those express categories. Its usefulness in production, treatment as essential by the licensing authority, or supply along with the product did not expand the exemption. Exemption notifications are construed strictly, so a device used in manufacture is not eligible unless the notification clearly covers it. The exemption was therefore denied. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94033 Notification No. 128/94-Customs limited "materials" to raw materials, components, intermediates, consumables, computer software, parts and packing materials required for manufacture. A stud tensioning device, being a complete machine used in the manufacturing process and not forming part of the finished goods, did not fall within those express categories. Its usefulness in production, treatment as essential by the licensing authority, or supply along with the product did not expand the exemption. Exemption notifications are construed strictly, so a device used in manufacture is not eligible unless the notification clearly covers it. The exemption was therefore denied. Case-Laws Customs Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94033