The principal input has been defined as any input which is used in manufacturing final products, where the cost of such input constitutes not less than 10% of the total cost of the raw materials used in the final product.
Every manufacturer of final product will annually furnish ER5 form to the Superintendent of Central Excise regarding the description of principal input and quantity of such principal inputs required to be used in the manufacture of unit quantity of such final product.
I suggest to go through the HF 1 Manual.
17577(17974)_Excise on Trading Goods,ER-5 & ER-6_Feature Instructions Guide
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What is principal Input?
The principal input has been defined as any input which is used in manufacturing final products, where the cost of such input constitutes not less than 10% of the total cost of the raw materials used in the final product.
Every manufacturer of final product will annually furnish ER5 form to the Superintendent of Central Excise regarding the description of principal input and quantity of such principal inputs required to be used in the manufacture of unit quantity of such final product.
I suggest to go through the HF 1 Manual.
17577(17974)_Excise on Trading Goods,ER-5 & ER-6_Feature Instructions Guide