https://www.taxtmi.com/caselaws?id=351091 Customs duty could not be demanded on manufacturing waste generated from imported inputs where the governing exemption notification did not prescribe any SION or wastage norm. The tribunal held that an administrative circular setting out a 25% wastage figure could not override the notification's terms, particularly when the raw materials were used in manufacture, the resultant goods were exported as required, and the waste arose bona fide. Excise duty had been paid on clearance of the waste, and there was no evidence of mala fide conduct, pilferage, diversion, or clandestine removal. On that basis, the duty demand on the waste was rejected. en-us Fri, 03 Mar 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351091 Customs duty could not be demanded on manufacturing waste generated from imported inputs where the governing exemption notification did not prescribe any SION or wastage norm. The tribunal held that an administrative circular setting out a 25% wastage figure could not override the notification's terms, particularly when the raw materials were used in manufacture, the resultant goods were exported as required, and the waste arose bona fide. Excise duty had been paid on clearance of the waste, and there was no evidence of mala fide conduct, pilferage, diversion, or clandestine removal. On that basis, the duty demand on the waste was rejected. Case-Laws Customs Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351091