https://www.taxtmi.com/circulars?id=7246 Removal of 'rejects' by 100 percent EOUs is permitted within limits set by Customs and the Board of Approvals and governed by Commerce Ministry guidelines. 'Rejects' include substandard products but not waste or by product. Whether an item qualifies as a reject must be established to the satisfaction of the Assistant Collector of Central Excise, who may rely on buyer quality standards, the manufacturer's internal quality control report, other technical opinions, and relevant correspondence. en-us Thu, 30 Jan 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7246 Removal of 'rejects' by 100 percent EOUs is permitted within limits set by Customs and the Board of Approvals and governed by Commerce Ministry guidelines. 'Rejects' include substandard products but not waste or by product. Whether an item qualifies as a reject must be established to the satisfaction of the Assistant Collector of Central Excise, who may rely on buyer quality standards, the manufacturer's internal quality control report, other technical opinions, and relevant correspondence. Circulars Central Excise Thu, 30 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7246