https://www.taxtmi.com/caselaws?id=795494 Customs exemption for an export-oriented unit extends to imported raw material used in manufacturing finished goods, including waste and scrap generated during production, even where wastage exceeds prescribed norms. No additional customs duty arises solely from excess consumption or wastage when the imported material is actually used in manufacture, is not diverted or removed without authorisation, and segregated waste and scrap are cleared with permission on payment of applicable duty. The exemption conditions remain satisfied in these circumstances. 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 extends to imported raw material used in manufacturing finished goods, including waste and scrap generated during production, even where wastage exceeds prescribed norms. No additional customs duty arises solely from excess consumption or wastage when the imported material is actually used in manufacture, is not diverted or removed without authorisation, and segregated waste and scrap are cleared with permission on payment of applicable duty. The exemption conditions remain satisfied in these circumstances. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795494