https://www.taxtmi.com/caselaws?id=441289 Segregation of honey grade brass scrap to remove foreign materials before processing is treated as an essential manufacturing activity, and the foreign materials separated during that process are process waste rather than removal of input as such. A later circular clarifies that this segregation step is part of manufacture and is relevant when applying the customs exemption regime and related wastage norms. Because the lower authorities had not examined this clarification against the nature of the imported brass scrap, the matter required fresh verification by the original adjudicating authority. en-us Fri, 04 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 08:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441289 Segregation of honey grade brass scrap to remove foreign materials before processing is treated as an essential manufacturing activity, and the foreign materials separated during that process are process waste rather than removal of input as such. A later circular clarifies that this segregation step is part of manufacture and is relevant when applying the customs exemption regime and related wastage norms. Because the lower authorities had not examined this clarification against the nature of the imported brass scrap, the matter required fresh verification by the original adjudicating authority. Case-Laws Customs Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441289