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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

100% EOU - Import of brass metal scrap containing other ...


EOU Imports Brass Scrap Duty-Free; Segregated Foreign Material Not Subject to Customs Duty Per Notification No. 52/2003-Cus.

January 19, 2019

Case Laws     Customs     HC

100% EOU - Import of brass metal scrap containing other impurities without payment of duty as per Notification No.52/2003-Cus - the segregated foreign material cannot be treated as input “as such” for the purpose of levy of customs duty.

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