https://www.taxtmi.com/caselaws?id=451189 Notification No. 52/2003-Cus. was read as extending exemption to imported goods used in manufacture, including by-products, rejects, waste and scrap arising during production, even where such items are cleared in the Domestic Tariff Area with Development Commissioner approval and on payment of applicable duty. Excess wastage generated in manufacture, without any allegation of diversion of the imported material, did not justify demanding customs duty on the proportionate imported inputs contained in that wastage. The clearance of the physical waste on duty with permission supported the view that the notification covered the situation, and the demand was not sustainable. en-us Tue, 19 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 06:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451189 Notification No. 52/2003-Cus. was read as extending exemption to imported goods used in manufacture, including by-products, rejects, waste and scrap arising during production, even where such items are cleared in the Domestic Tariff Area with Development Commissioner approval and on payment of applicable duty. Excess wastage generated in manufacture, without any allegation of diversion of the imported material, did not justify demanding customs duty on the proportionate imported inputs contained in that wastage. The clearance of the physical waste on duty with permission supported the view that the notification covered the situation, and the demand was not sustainable. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451189