https://www.taxtmi.com/manuals?id=7420 DTA clearance of by products, rejects, waste, scrap and remnants by EOUs is permitted under SION with concessional duties/GST; SION covered sales are not subject to Positive NFE. Ad hoc norms may be fixed pending Norms Committee determination; sales beyond entitlement or by ineligible units attract full duties. Non excisable goods cleared to DTA trigger recovery of duty on duty free inputs plus GST. Gems/jewellery scrap may be sent to mint for conversion or cleared to DTA on duty after assay. Excisable by product duty rates are prescribed by notification. en-us Thu, 20 Feb 2025 13:25:21 +0530 Thu, 20 Feb 2025 13:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7420 DTA clearance of by products, rejects, waste, scrap and remnants by EOUs is permitted under SION with concessional duties/GST; SION covered sales are not subject to Positive NFE. Ad hoc norms may be fixed pending Norms Committee determination; sales beyond entitlement or by ineligible units attract full duties. Non excisable goods cleared to DTA trigger recovery of duty on duty free inputs plus GST. Gems/jewellery scrap may be sent to mint for conversion or cleared to DTA on duty after assay. Excisable by product duty rates are prescribed by notification. Manuals Customs Thu, 20 Feb 2025 13:25:21 +0530 https://www.taxtmi.com/manuals?id=7420