DTA sale of Rags, Trimmings and Tailor cuttings - Central Excise Practice Manual (OLD) - Central Excise

DTA sale of Rags, Trimmings and Tailor cuttings In addition to above, there is full exemption from payment of duty to the rags, trimmings and tailor cuttings arising in the course of manufacture of readymade garments falling within the Schedule to the Central Excise Tariff Act, 1985 and produced in EOUs. However this is subject to the condition that the percentage of waste material in the form of rags, trimmings and tailor cutting does not exceed the SION fixed in this regard or the percentage approved by the Board of Approval. ( Sr. No. 11 of Notification No. 23/2003-CE, dated 31-3-2003 ).