https://www.taxtmi.com/caselaws?id=373760 The High Court upheld the Tribunal's decision that the segregation of imported mixed brass scrap into foundry and non-foundry scrap does not constitute "manufacture" as per CBEC Circular No.62/2001-Cus. The Court agreed that the segregated non-foundry scrap cleared in the Domestic Tariff Area cannot be treated as clearance of imported scrap "as such." Additionally, the Court found that the clearance of foundry scrap beyond norms set by the Norms Committee was permissible under Notification No.52/2003-Cus when done with appropriate permissions and payment of duty. The Court dismissed the appeals, affirming the Tribunal's findings on all issues. en-us Fri, 14 Dec 2018 00:00:00 +0530 Sat, 19 Jan 2019 07:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373760 The High Court upheld the Tribunal's decision that the segregation of imported mixed brass scrap into foundry and non-foundry scrap does not constitute "manufacture" as per CBEC Circular No.62/2001-Cus. The Court agreed that the segregated non-foundry scrap cleared in the Domestic Tariff Area cannot be treated as clearance of imported scrap "as such." Additionally, the Court found that the clearance of foundry scrap beyond norms set by the Norms Committee was permissible under Notification No.52/2003-Cus when done with appropriate permissions and payment of duty. The Court dismissed the appeals, affirming the Tribunal's findings on all issues. Case-Laws Customs Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373760