2017 (11) TMI 970

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....llant. Shri S. Nagalingam, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant says that the raw material imported by it during the period October, 1999 to March, 2002 have undergone the process of manufacture. The resultant goods have been exported in fulfilment of the condition of Notification No. 53/97-Cus., dated 3-6-1997 and appropriate quantum of for....

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....e department without any allegation of finding of clandestine removal. In such circumstances, appellant's prayer is to allow the appeal without any Customs duty being levied on the waste. 2. Revenue says that the SION norm against wastage was 25% of the input. That being fixed by the Board in terms of the aforesaid circular, the quantum of waste generated should not exceed 25%. The excess ....