(This Notification has been Rescind vide Ntf. No. 25/2003-CE, Dt. 31/03/2003)

NTF. NO.16/1983-CE, DT. 11/02/1983

Kandla FTZ: Scrap / Waste Material
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts scrap or waste material arising in the course of production or manufacture of any goods in the Kandla Free Trade Zone, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1, of 1944):

Provided that:

(a) such scrap or waste material is out of any goods brought into the said Zone from a place outside India, and

(b) such scrap or waste material is cleared for home consumption outside the said Zone on payment of duties of customs leviable thereon under any law for the time being in force.

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