https://www.taxtmi.com/caselaws?id=265558 An export oriented unit may sell rejects, scrap, waste and remnants in the domestic tariff area only within the limits set by the Foreign Trade Policy and subject to applicable duties. A restriction curtailing such disposal to 2% was found unjust and arbitrary because it lacked any discernible basis, and the two categories of rejects and scrap/waste/remnants could not be clubbed together for an unreasoned reduction. The impugned decisions were set aside and the matter was remitted for fresh consideration under paras 6.8(d) and 6.8(e) of the Policy. en-us Wed, 05 Aug 2015 00:00:00 +0530 Fri, 01 Jan 2016 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265558 An export oriented unit may sell rejects, scrap, waste and remnants in the domestic tariff area only within the limits set by the Foreign Trade Policy and subject to applicable duties. A restriction curtailing such disposal to 2% was found unjust and arbitrary because it lacked any discernible basis, and the two categories of rejects and scrap/waste/remnants could not be clubbed together for an unreasoned reduction. The impugned decisions were set aside and the matter was remitted for fresh consideration under paras 6.8(d) and 6.8(e) of the Policy. Case-Laws Customs Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265558