Export - Removal of 'Rejects' by 100 per cent Exports Oriented Unit - Central Excise - 305/90/85-FTT

Export - Removal of 'Rejects' by 100 per cent Exports Oriented Unit Letter No. 305/90/85-FTT Dated 30-1-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Under the Scheme of 100% Export Oriented Units 'Rejects' may be cleared in terms of Customs Notification No. 13-Cus., dated 9-2-1981 as amended by Notification No. 249/85-Customs, dated 13-8-1985 up to 5% or up to such other limit as may be fixed by the Board of Approvals. Guidelines for clearance of 'rejects' have been issued by the Ministry of Commerce, vide Circular REP No. 26/1985-9/66/85-EPC, dated 25-10-1985. 2. It is stipulated that the question as to what constitutes 'reject' would be decided by the Assistant Collector Central Excise, 'Rejects' will include substandard products, but not waste or bye product. The fact whether an item could be considered as 'reject' or otherwise should be established to the satisfaction of the Assistant Collector of Central Excise having jurisdiction over such units. The Assistant Collector could decide whether an item is 'reject' or otherwise with reference to any quality control yardsticks prescribed by the buyer or the report of the internal quality control department of the manufacturer in 100% E.O.Us. and other technical opinion which the Assistant Collector may consider necessary to call upon before deciding the matter. Wherever necessary, the Assistant Collector may also require the manufacturer to produce the correspondence on this basis of which the claim for reject is made.