Destruction of EOU manufacturing waste: duty-free clearance allowed for valueless scrap; domestically attributable waste remains dutiable.

100% Export Oriented Units may destroy low value or valueless manufacturing waste and have such destroyed material cleared without payment of customs duty under the statutory clearance provision for refuse, but any portion of waste attributable to manufacture of finished goods cleared for home consumption or released as domestic rejects must be cleared on payment of customs duty in accordance with the statutory provision governing refuse connected to domestic clearance.

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