Waste Exceeding SION Norms Exempt from Customs Duty if cleared with Proper Permissions & Payments

Deep Recycling Industries & Ors Vs C.C.E & S.T-Rajkot (CESTAT Ahmedabad) In the case of Deep Recycling Industries & Ors vs. Commissioner of Central Excise-Rajkot, the primary issue revolves around the importation of mixed metal brass scrap by Export Oriented Units (EOUs), its utilization in manufacturing, and the resultant waste generation. The Department of Central Excise contended that Deep Recycling Industries exceeded the allowed wastage norms, leading to a demand for duty on the excess scrap used during the relevant period. Background Deep Recycling Industries and other appell...