SEZ India Invest, Kolkata, India
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Waste, scraps & Remnants


Waste, scrap or remnants generated during processes at the sub-contractor’s premises may either be returned to the Unit or may be cleared on payment of duty as if the said waste or scrap or remnants have been cleared by the Unit or may be destroyed at the sub-contractor’s premises in the presence of jurisdictional Central Excise Officer if the sub-contractor is a Central Excise registrant.

Wastage shall be permitted as per the wastage norms admissible under Foreign Trade Policy

The total wastage of the Unit, including the wastage of the subcontractor, shall not in any case exceed the wastage permissible under the Foreign Trade Policy


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