https://www.taxtmi.com/caselaws?id=34016 The Tribunal set aside the impugned order demanding customs duty, confiscation of goods, and penalty on an appellant for excess wastage during manufacturing. The appellant, a 100% EOU, argued that excess wastage occurred only in knitted fabrics, not yarn, and that the applicable Notification did not specify wastage norms. As the appellant cleared all wastage on payment of duty and there were no specific norms in the Notification, the Tribunal deemed the demands unjustified. Relying on precedent, the Tribunal held that customs duty cannot be imposed on inputs in excess wastage beyond prescribed norms, ultimately ruling in favor of the appellant on 29-4-2008. en-us Tue, 29 Apr 2008 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34016 The Tribunal set aside the impugned order demanding customs duty, confiscation of goods, and penalty on an appellant for excess wastage during manufacturing. The appellant, a 100% EOU, argued that excess wastage occurred only in knitted fabrics, not yarn, and that the applicable Notification did not specify wastage norms. As the appellant cleared all wastage on payment of duty and there were no specific norms in the Notification, the Tribunal deemed the demands unjustified. Relying on precedent, the Tribunal held that customs duty cannot be imposed on inputs in excess wastage beyond prescribed norms, ultimately ruling in favor of the appellant on 29-4-2008. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34016