CA Final Student
352 Points
Joined March 2010
Dutiability of Waste & Scrap:
Circular No: 904/24/2009 has clarified that waste like dross, skimmings, bagasse, residues, refuse etc., will be subject to excise duty w.e.f 10-5-2008. Waste and scrap to be dutiable must be
- Marketable
- Movable
- Manufactured and
- Mentioned in Tariff.