https://www.taxtmi.com/forum/issue?id=117419 EOU clearances of scrap into DTA require payment of applicable GST and reverse proportionate customs duty based on SION or DGFT norms. If scrap arises from exported goods complying with SION norms, initial import duty need not be repaid; if scrap arises from goods cleared domestically, the customs duty exemption claimed at import must be proportionately repaid, calculated with reference to the imported input's value and the duty rate applicable to that input rather than the scrap's transaction value. en-us Thu, 12 Aug 2021 08:01:14 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117419 EOU clearances of scrap into DTA require payment of applicable GST and reverse proportionate customs duty based on SION or DGFT norms. If scrap arises from exported goods complying with SION norms, initial import duty need not be repaid; if scrap arises from goods cleared domestically, the customs duty exemption claimed at import must be proportionately repaid, calculated with reference to the imported input's value and the duty rate applicable to that input rather than the scrap's transaction value. Discussion-Forum Customs Thu, 12 Aug 2021 08:01:14 +0530 https://www.taxtmi.com/forum/issue?id=117419