https://www.taxtmi.com/highlights?id=101978 Customs exemption for imported inputs used by a 100% Export Oriented Unit extends under Notification No. 52/2003-Cus. to waste and scrap generated during manufacture. The controlling condition is that the imported goods are used to manufacture finished goods. Waste exceeding prescribed norms does not by itself defeat exemption where it is not removed without permission and is cleared on payment of applicable duty. The High Court found no legal infirmity in deletion of the customs-duty demand and dismissed the tax appeal, holding that no substantial question of law arose. en-us Thu, 23 Jul 2026 08:42:56 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101978 Customs exemption for imported inputs used by a 100% Export Oriented Unit extends under Notification No. 52/2003-Cus. to waste and scrap generated during manufacture. The controlling condition is that the imported goods are used to manufacture finished goods. Waste exceeding prescribed norms does not by itself defeat exemption where it is not removed without permission and is cleared on payment of applicable duty. The High Court found no legal infirmity in deletion of the customs-duty demand and dismissed the tax appeal, holding that no substantial question of law arose. Highlights Customs Thu, 23 Jul 2026 08:42:56 +0530 https://www.taxtmi.com/highlights?id=101978