9.30 (a) Waste / scrap / remnants arising out of production process and in connection therewith, may be exported or sold in the DTA as per Appendix 41, on the basis of records maintained by the unit.

(b) In respect of items not covered by Appendix-41, norms shall be fixed by the BOA. However, DCs may fix ad hoc norms on the basis of data for a period of six months and within this period he shall get norms fixed by the BOA.

(c) EOU / EPZ units may clear scrap / waste / remnants arising out of sub- contracting of production / production process from the job worker"s premises, on payment of applicable duties, or bring it back to its own premises.

(d) Sale of waste / scrap / remnants shall be subject to payment of applicable duties.