Removal of rejects by fully export oriented units permitted subject to Assistant Collector determination and quality control verification. Clearance into the Domestic Tariff Area of rejects from fully export oriented units is permitted subject to limits fixed by the Board of Approvals; rejects include sub standard products but exclude waste and by products, and the Assistant Collector of Central Excise must determine whether items qualify as rejects based on buyer quality yardsticks, internal quality control reports, technical opinions, and supporting 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.
Removal of rejects by fully export oriented units permitted subject to Assistant Collector determination and quality control verification.
Clearance into the Domestic Tariff Area of rejects from fully export oriented units is permitted subject to limits fixed by the Board of Approvals; rejects include sub standard products but exclude waste and by products, and the Assistant Collector of Central Excise must determine whether items qualify as rejects based on buyer quality yardsticks, internal quality control reports, technical opinions, and supporting correspondence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
