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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Demand of duty foregone - SEZ unit - destruction of waste scrap ...

Customs

January 11, 2024

Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT

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  1. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

  2. Removal of gold Sludge without payment of duty - waste and scrap of containing precious metal or precious metal compounds - demand of duty confirmed - penalty waived - AT

  3. Clearance of waste and scrap - the waste and scrap has arisen during repair and maintenance work of the capital goods. Some portion of the scrap has also arisen on...

  4. EOU - Destruction or disposal of obsolete imported raw material and components - the adjudication authority ought to have allowed the request of the appellant for...

  5. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

  6. Levy of duty on Scrap - metal scrap were generated out of scrapping of the capital goods (Machinery and components) -when the scrap had not arisen out of manufacture, no duty - HC

  7. Duty on waste / scrap - exemption under notification 89/95-CE - Gums/waxes and Recovered Oil/Fatty Acids - the test of marketability of waste is no reason to deny the...

  8. Duty on waste and scrap – packing of intermediate/final goods - packing material has become waste - reversal of cenvat credit - AT

  9. Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.

  10. Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

 

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