Disposal of waste from imported jobbing: destruction allowed under Central Excise supervision for non-commercial waste with safeguards. Destruction of waste from jobbing on imported materials is permitted only for waste that has no commercial value and must be carried out under Central Excise supervision. Authorities must ensure the quantum of wastage destroyed is genuine and that finished goods are not diverted to the local market. Commissionerates are to issue public notices or standing orders to inform trade and departmental officers of the procedure and safeguards.
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.
Disposal of waste from imported jobbing: destruction allowed under Central Excise supervision for non-commercial waste with safeguards.
Destruction of waste from jobbing on imported materials is permitted only for waste that has no commercial value and must be carried out under Central Excise supervision. Authorities must ensure the quantum of wastage destroyed is genuine and that finished goods are not diverted to the local market. Commissionerates are to issue public notices or standing orders to inform trade and departmental officers of the procedure and safeguards.
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