https://www.taxtmi.com/forum/issue?id=1459 Duty liability on excess wastage for an EOU depends on the fixed SION, whether waste is visible/recoverable or invisible/non recoverable, and whether inputs and waste are exempt. If inputs are indigenous and both raw material and waste are exempt, claimants may contend no duty is payable on excess invisible waste; however, the Development Commissioner's directive to deposit duty reflects the SION based shortfall and amendments to notifications can change when differential duty arises, so factual and temporal verification of exemptions and notification applicability is required. en-us Wed, 02 Sep 2009 15:28:37 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1459 Duty liability on excess wastage for an EOU depends on the fixed SION, whether waste is visible/recoverable or invisible/non recoverable, and whether inputs and waste are exempt. If inputs are indigenous and both raw material and waste are exempt, claimants may contend no duty is payable on excess invisible waste; however, the Development Commissioner's directive to deposit duty reflects the SION based shortfall and amendments to notifications can change when differential duty arises, so factual and temporal verification of exemptions and notification applicability is required. Discussion-Forum Central Excise Wed, 02 Sep 2009 15:28:37 +0530 https://www.taxtmi.com/forum/issue?id=1459