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of <h1>EOUs Allowed to Destroy Waste Without Duty Under Customs Act; Duty Required for Finished Goods Waste.</h1> The circular addresses the issue of waste disposal by 100% Export Oriented Units (EOUs) during manufacturing, specifically for units like Arkay Exports in New Delhi. It acknowledges that waste such as trimmings and chindias, which have minimal commercial value, can create congestion and fire hazards. The circular allows EOUs, licensed under Section 58 of the Customs Act, 1962, to destroy waste without paying customs duty under Section 65(2)(a) of the Act. However, waste related to finished goods cleared for home consumption must be cleared with duty payment as per Section 65(2)(b).
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