https://www.taxtmi.com/caselaws?id=363557 The Tribunal held that the segregation of imported mixed brass scrap into foundry and non-foundry grades amounts to manufacture, rejecting the Revenue's appeal. It was clarified that customs duty is not recoverable on non-foundry scrap cleared in the Domestic Tariff Area (DTA) as it is an integral part of the manufacturing process. Additionally, the consumption of excess scrap during segregation/manufacture was deemed permissible under Notification No. 50/2003-Cus. The appeals by the assessees were allowed, and the orders of the Commissioner (Appeals) supporting this view were upheld, leading to the disposal of the appeals in favor of the assessees. en-us Fri, 09 Feb 2018 00:00:00 +0530 Sat, 14 Jul 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363557 The Tribunal held that the segregation of imported mixed brass scrap into foundry and non-foundry grades amounts to manufacture, rejecting the Revenue's appeal. It was clarified that customs duty is not recoverable on non-foundry scrap cleared in the Domestic Tariff Area (DTA) as it is an integral part of the manufacturing process. Additionally, the consumption of excess scrap during segregation/manufacture was deemed permissible under Notification No. 50/2003-Cus. The appeals by the assessees were allowed, and the orders of the Commissioner (Appeals) supporting this view were upheld, leading to the disposal of the appeals in favor of the assessees. Case-Laws Customs Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363557