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 ?
Applicability of Excise Duty on Sale of Scrap Items From Imported Goods Discussed; Refer to Circular No. 721/37/2003-CX. A query was raised regarding the applicability of excise duty on the sale of scrap items such as empty corrugated boxes, wooden pallets, and empty tins, which are generated during the receipt of imported goods and not as process scrap. One respondent referred to a circular (No. 721/37/2003-CX) for guidance, while another agreed and mentioned that the issue had been previously discussed in detail. It was suggested to review a past contribution by an expert on the forum for further insights. (AI Summary)
TaxTMI 
TaxTMI 
