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.

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