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    <title>Clarification - non-excisable scrap</title>
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    <description>Excise duty on wastage/scrap is determined by reference to the excise status of the finished goods: if finished goods are exempt, scrap is not dutiable; if finished goods are dutiable, scrap is taxable and duty is payable on the sale value of such wastage or scrap unless a specific exemption applies.</description>
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      <description>Excise duty on wastage/scrap is determined by reference to the excise status of the finished goods: if finished goods are exempt, scrap is not dutiable; if finished goods are dutiable, scrap is taxable and duty is payable on the sale value of such wastage or scrap unless a specific exemption applies.</description>
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      <law>Central Excise</law>
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