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    <title>Leviability of Customs duty on ‘quantity of Burning loss’ consumed during the course of manufacturing of final products</title>
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    <description>The tribunal considered whether customs duty applies to burning loss consumed during manufacture in a private bonded warehouse and concluded that the statutory waste-and-scrap levy applies only to physically available material cleared for home consumption; burning loss, being non-existent and consumed in manufacture, is not capable of clearance or disposal and therefore does not attract customs duty.</description>
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    <pubDate>Thu, 15 Jan 2015 08:00:05 +0530</pubDate>
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      <description>The tribunal considered whether customs duty applies to burning loss consumed during manufacture in a private bonded warehouse and concluded that the statutory waste-and-scrap levy applies only to physically available material cleared for home consumption; burning loss, being non-existent and consumed in manufacture, is not capable of clearance or disposal and therefore does not attract customs duty.</description>
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      <pubDate>Thu, 15 Jan 2015 08:00:05 +0530</pubDate>
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