https://www.taxtmi.com/caselaws?id=33641 Under EXIM Policy paragraph 9.9, the 5% limit for clearance of rejects and waste by a 100% EOU was treated as a unit-level cap based on total production, not a separate limit for each product manufactured. The policy was read as containing no conscious product-wise restriction, and the Development Commissioner's clarification confirmed that entitlement to the 5% limit is to be determined in totality. As the record also showed that higher reject percentages could be approved and there was no finding of artificial inflation of rejects, the duty demand on excess clearance was not sustained. en-us Fri, 25 Jul 2008 00:00:00 +0530 Mon, 01 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33641 Under EXIM Policy paragraph 9.9, the 5% limit for clearance of rejects and waste by a 100% EOU was treated as a unit-level cap based on total production, not a separate limit for each product manufactured. The policy was read as containing no conscious product-wise restriction, and the Development Commissioner's clarification confirmed that entitlement to the 5% limit is to be determined in totality. As the record also showed that higher reject percentages could be approved and there was no finding of artificial inflation of rejects, the duty demand on excess clearance was not sustained. Case-Laws Customs Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33641