Dear Experts,
we have sale scrap items like empty corrugated box, wooden pallet, Empty Tin (Talc Powder) from our factory.
As these scraps are not our process scrap. It is generate on the time of imported goods receive.
In the above case excise duty liability will attract or not ?
Excise duty on scrap: applicability questioned; guidance refers to a central excise circular clarifying treatment. Whether excise duty applies to sale of scrap items generated on receipt of imported goods (empty boxes, pallets, tins) when such scrap is not process scrap; forum replies direct the enquirer to a central excise circular and prior expert forum discussion as the relevant guidance for determining applicability. (AI Summary)