Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc. - CBEC's Customs Manual 2023 - Customs

..... 19. Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc.: 19.1 Scrap/ waste/ remnants arising out of production process or in connection therewith are allowed to be sold in DTA, as per SION notified by Directorate General of Foreign Trade (under Duty Exemption Scheme), on payment of concessional duties/GST as applicable. Such sales of scrap/ waste/ remnants shall not be subject to achievement of positive NFE. In respect of items not covered by SION norms, Developm .....

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Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc. - CBEC s Customs Manual 2023 - Customs

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..... dust or sweepings of gold/ silver/ platinum generated in the unit is allowed to be forwarded to the Government Mint or Private Mint for conversion into standard gold bars and return thereof to the unit subject to the observance of procedure laid down by the Commissioner of Central Excise & Customs. The said dust, scrap or sweepings are also allowed clearance into DTA on payment of applicable customs duty on the gold/ silver/ platinum content in the said scrap, dust or sweepings. Samples of t .....

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Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc. - CBEC s Customs Manual 2023 - Customs

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