https://www.taxtmi.com/caselaws?id=396532 Waste, scrap and other non-usable remnants arising from the production process were treated as eligible for duty-free clearance into the domestic tariff area where the EXIM Policy and notification conditions permitted such removal. The policy allowed sale of production scrap, waste and remnants on payment of applicable duty, while the notification specifically covered used packing material such as cardboard boxes and polyethylene bags unsuitable for repeated use. On the stated facts, the cleared goods were not reusable goods but waste and scrap, so exemption could not be denied merely because the inputs were imported or domestically procured. The contrary empty-drum decision was distinguished. en-us Thu, 19 Mar 2020 00:00:00 +0530 Fri, 10 Jul 2020 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396532 Waste, scrap and other non-usable remnants arising from the production process were treated as eligible for duty-free clearance into the domestic tariff area where the EXIM Policy and notification conditions permitted such removal. The policy allowed sale of production scrap, waste and remnants on payment of applicable duty, while the notification specifically covered used packing material such as cardboard boxes and polyethylene bags unsuitable for repeated use. On the stated facts, the cleared goods were not reusable goods but waste and scrap, so exemption could not be denied merely because the inputs were imported or domestically procured. The contrary empty-drum decision was distinguished. Case-Laws Central Excise Thu, 19 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396532