Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc.

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..... e 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, Development Commissioner may fix ad-hoc norms for a period of six months and within this period, norm should be fixed by Norms Committee and ad-hoc norm .....

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..... n case of Gems and Jewellery EOUs and EHTP/STP units, scrap, 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 a .....

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