https://www.taxtmi.com/caselaws?id=795494 Customs exemption for an export-oriented unit's imported raw materials extends to goods used in manufacturing finished products, including waste and scrap generated during production, even where wastage exceeds prescribed norms. The note explains that exemption conditions remain satisfied where the imported material is not diverted or removed without authorisation and segregated waste or scrap is cleared with the Development Commissioner's permission on payment of applicable duty. Excess consumption or wastage alone does not trigger customs duty when these conditions are met. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795494 Customs exemption for an export-oriented unit's imported raw materials extends to goods used in manufacturing finished products, including waste and scrap generated during production, even where wastage exceeds prescribed norms. The note explains that exemption conditions remain satisfied where the imported material is not diverted or removed without authorisation and segregated waste or scrap is cleared with the Development Commissioner's permission on payment of applicable duty. Excess consumption or wastage alone does not trigger customs duty when these conditions are met. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795494