Skip to main content
India's Trade & Customs Knowledge Base
Live on PostgreSQL About• Contact• Sign in Subscribe
EK EXIMKEY
Export · Import · Customs · DGFT Intelligence
Policy

Para 9.20

Document type
Policy
Dated

Para 9.20 - Disposal of Scrap/ Waste/ Remnants

Scrap/waste/remnants arising out of production process or in connection therewith may be exported or may be sold in the DTA on payment of duties as applicable under paragraph 9.9(b) of the Policy within the overall ceiling of 50% of FOB value of exports but shall not be subject to achievement of minimum NFEP. Sales beyond this limit shall be on payment of full duties.

There shall be no duties/taxes on such scrap/waste/ remnants in case the same are destroyed with the permission of Customs authorities.

(Please see No.20/2002 -CE.,Dt.1/3/2002)

(Please see Cir No.31/2001 Cus dt.24/05/2001)

Related Content

In This Category

48,405
HS Codes covered
Section to 8-digit product level
37,765
Regulatory documents
DGFT, Customs, Excise, RBI & GST
152,183
Import duty lines
Tariff lines with effective rates
20,499
SION norms
Standard input–output norms