East Zone Tariff Conference held at Calcutta on 27/28 January, 1989 point No. 5 regarding manner of disposal of slag generated in 100% EOU - Regarding - Central Excise - 11/89

East Zone Tariff Conference held at Calcutta on 27/28 January, 1989 point No. 5 regarding manner of disposal of slag generated in 100% EOU - Regarding Circular No. 11/89 Dated 6-4-1989 [From F. No. 267/207/88-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : East Zone Tariff Conference held at Calcutta on 27/28 January, 1989 point No. 5 regarding manner of disposal of slag generated in 100% EOU - Regarding. Attention is invited to the Minutes on point No. A-5 sponsored in the East Zone Tariff-cum-General Conference held at Calcutta on 27/28 January, 1989, on the above subject. The matter has been examined by the Board. It is observed that goods produced in a 100% export oriented unit are already exempted from payment of excise duty under Notification No. 125/84-C.E., dated 26-5-1984 unless the same are SOLD in India. The slag generated in a 100% EOU and abandoned would appear to be exempted under the Notification aforesaid. It has therefore been decided by the Board that slag generated in a 100% EOU and dumped in domestic tariff area without realisation of any sale proceeds thereon would be fully exempted under notification aforesaid. Field formations may be suitably informed.