should duty paid on scrap material cleared (waste corrugated or pvc drum)

[Asked by Guest]

res. sir,

we are manufacturer of dutiable goods and we are cleared waste and scrap material without paying any duty ...material like (pvc drum, waste corrugated box , waste paper tube) which we are commercial product or duty free product so when we sell this item without paid any duty so in actual scenario should we pay any duty on this material?

regards,

manan pandya

AI Summary

Excise liability on cleared scrap and containers not attracted where items are not manufactured goods and not produced.
Excise duty is not leviable on waste or scrap packing materials cleared from the factory where such items (drums, boxes, tubes) are not manufactured by the assessee; despite amendments treating some waste as marketable, central excise liability requires goods to be both manufactured and marketable, and absent manufacture by the assessee no duty arises.