https://www.taxtmi.com/acts?id=22047 Classification of dead stock depends on whether it forms part of manufactured or traded stock; for assessees under the optional scheme, compare cumulative sales (duty paid or exported) with cumulative manufactured receipts for each article type. If cumulative sales equal or exceed receipts, all dead stock is deemed traded stock and remade articles are traded; if sales are less, the difference is deemed manufactured stock (with remade articles treated likewise) and any excess dead stock is treated as traded stock. en-us Sat, 30 Jul 2016 14:16:55 +0530 Sat, 30 Jul 2016 14:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22047 Classification of dead stock depends on whether it forms part of manufactured or traded stock; for assessees under the optional scheme, compare cumulative sales (duty paid or exported) with cumulative manufactured receipts for each article type. If cumulative sales equal or exceed receipts, all dead stock is deemed traded stock and remade articles are traded; if sales are less, the difference is deemed manufactured stock (with remade articles treated likewise) and any excess dead stock is treated as traded stock. Act-Rules Central Excise Sat, 30 Jul 2016 14:16:55 +0530 https://www.taxtmi.com/acts?id=22047