Excise duty on waste

waste is dutiable, and for DTA clearance of waste you have to remit duty,  ( use a minimum possible valuation for such clearance, stating that its not re-cyclable, and used to fill the dumping grounds as garbage only)

in absence , short consumption of materials and duty impositon on such short fall will get intiated by department.

If the waste is cleared to DTA , we have to remit duty on the Transaction value of waste even if  the final product is empted and  waste is listed in the  tariff item colomn in the CET Act

excise duty is leviable on the scrape which has been generated in producing the goods meant for export.

Excise duty for waste is dutiable.

1. The materials you have purhcased under annexure 45/ARE3 A , which might be cleared on basis of CT1/CT3 exemption.

 Check whether the material your received and waste is appropriate to SION. If your scrap is more contact DGFT office for fixation of ahoc norms.

As per central exise, all the goods mentioned in tariff schedule are dutiable, There are certain exemptions and certificates to clear the goods without payment of duty. For that purpose CT1/CT3 certificates are used . This will allow a manufcature to clear the goods  without payment of excise duties for exporter /EOU/SEZ e.t.c with certain procedures.

After receiving the material you have processed for export, Any product which are exported to outside from india are not dutiable. But if it is sold in DTA, Excise duty is payable , either if you have cleared by product or scrap, both becomes dutiable and excise duty has to be paid.

Ct1/Ct3 certificate are obtained for goods which are dutiable.