https://www.taxtmi.com/caselaws?id=781746 Waste and scrap arising in an EOU's manufacturing process remained eligible for exemption under Notification No. 52/2003-Cus. even where consumption of imported raw material exceeded the prescribed wastage norm, because the applicable final wastage norms reduced the alleged excess to a marginal quantity and there was no finding of unauthorised removal. The Tribunal followed the settled legal position that exemption is not lost merely due to excess wastage, so long as the imported goods are used for manufacture and the resulting waste is dealt with under the export-import regime. Customs duty, penalty, redemption fine and confiscation were not sustainable, and the assessee succeeded. en-us Fri, 31 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781746 Waste and scrap arising in an EOU's manufacturing process remained eligible for exemption under Notification No. 52/2003-Cus. even where consumption of imported raw material exceeded the prescribed wastage norm, because the applicable final wastage norms reduced the alleged excess to a marginal quantity and there was no finding of unauthorised removal. The Tribunal followed the settled legal position that exemption is not lost merely due to excess wastage, so long as the imported goods are used for manufacture and the resulting waste is dealt with under the export-import regime. Customs duty, penalty, redemption fine and confiscation were not sustainable, and the assessee succeeded. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781746