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)