https://www.taxtmi.com/circulars?id=899 Conversion of scrap into ingots is a complete process of manufacture and thus scrap removed from 100% EOU/EPZ units to the domestic tariff area for recycling cannot be treated as duty-free job work; such scrap must be cleared on payment of excise duty. The ingots produced on conversion, however, can be returned to the unit without payment of duty on the prescribed certificate for further use as raw material. Commissioners should re-examine and, where necessary, seek recovery of duty where duty-free permissions were improperly granted. en-us Fri, 08 Mar 1996 00:00:00 +0530 Fri, 25 Jul 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=899 Conversion of scrap into ingots is a complete process of manufacture and thus scrap removed from 100% EOU/EPZ units to the domestic tariff area for recycling cannot be treated as duty-free job work; such scrap must be cleared on payment of excise duty. The ingots produced on conversion, however, can be returned to the unit without payment of duty on the prescribed certificate for further use as raw material. Commissioners should re-examine and, where necessary, seek recovery of duty where duty-free permissions were improperly granted. Circulars Customs Fri, 08 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=899