https://www.taxtmi.com/circulars?id=1354 Segregated plastic waste and scrap arising from imported materials before they enter production in EOU/EPZ/SEZ units must be treated as un utilised material and valued for customs duty on the basis of the CIF value at the time of import when cleared to the DTA or transferred to other units; invoice transaction value treatment remains available only for waste genuinely generated by the production process under the Customs Valuation Rules, 1988. en-us Mon, 12 Nov 2001 00:00:00 +0530 Thu, 08 Dec 2022 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1354 Segregated plastic waste and scrap arising from imported materials before they enter production in EOU/EPZ/SEZ units must be treated as un utilised material and valued for customs duty on the basis of the CIF value at the time of import when cleared to the DTA or transferred to other units; invoice transaction value treatment remains available only for waste genuinely generated by the production process under the Customs Valuation Rules, 1988. Circulars Customs Mon, 12 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1354