Segregation benefit allowable to EOU only when imported scrap contains impurities

Deep Recycling Industries Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT Ahmedabad held that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc. Facts- The question involved here is whether the appellant, holding 100% EOU status, have imported and used the brass scrap correctly in terms of provisions of Notification No. 52/2003-Cus, read with the provisions of import-export and the SION norms. It is the view of the Commissioner that, in case the imported scrap is in the nature of “Honey Scrap” then there cannot...