https://www.taxtmi.com/caselaws?id=118439 Where exemption notifications for an export oriented unit permit destruction of waste, scrap and remnants arising during production, manufacture, processing or packaging, customs duty cannot be demanded on such material merely because wastage figures are higher than expected. The notifications did not prescribe a wastage norm as a basis for levy, and the record showed that destruction permission had been granted. In the absence of any finding that the scrap was not genuine waste or that it had been otherwise removed contrary to the notification conditions, the duty demand on scrap lying in the factory was unsustainable. en-us Mon, 17 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118439 Where exemption notifications for an export oriented unit permit destruction of waste, scrap and remnants arising during production, manufacture, processing or packaging, customs duty cannot be demanded on such material merely because wastage figures are higher than expected. The notifications did not prescribe a wastage norm as a basis for levy, and the record showed that destruction permission had been granted. In the absence of any finding that the scrap was not genuine waste or that it had been otherwise removed contrary to the notification conditions, the duty demand on scrap lying in the factory was unsustainable. Case-Laws Central Excise Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118439