Export rejects clearance: EOUs may remove rejects subject to approval, limits and Assistant Collector verification and records. Removal of 'rejects' by 100 percent EOUs is permitted within limits set by Customs and the Board of Approvals and governed by Commerce Ministry guidelines. 'Rejects' include substandard products but not waste or by product. Whether an item qualifies as a reject must be established to the satisfaction of the Assistant Collector of Central Excise, who may rely on buyer quality standards, the manufacturer's internal quality control report, other technical opinions, and relevant correspondence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export rejects clearance: EOUs may remove rejects subject to approval, limits and Assistant Collector verification and records.
Removal of 'rejects' by 100 percent EOUs is permitted within limits set by Customs and the Board of Approvals and governed by Commerce Ministry guidelines. 'Rejects' include substandard products but not waste or by product. Whether an item qualifies as a reject must be established to the satisfaction of the Assistant Collector of Central Excise, who may rely on buyer quality standards, the manufacturer's internal quality control report, other technical opinions, and relevant correspondence.
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