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2011 (6) TMI 521 - CESTAT, MUMBAIClassification - whether Zinc Dross amounts to manufacture - Ld. Counsel for the appellant submits that prior to the amendment of Central Excise Act vide Finance Act, 2008, zinc dross was not considered to be a manufactured item, even though zinc dross was specified in the Central Excise Tariff - The amendment made in March 2005 to the Central Excise Tariff wherein a specific heading was created for zinc dross under sub heading No.720010 will not make the goods excisable in the absence of a chapter note or a legal fiction to treat the goods as manufactured item - apex Court in the case of CCE, Patna Vs. Tata Iorn & Steel Co. Ltd., reported in [2004 (2) TMI 68 - SUPREME COURT OF INDIA], wherein it was held that zinc dross, flux skimming and zinc scalings arising as a by-product during galvanization of steel sheets, are not excisable goods - Circular No.904/24/2009-CX dated 28/10/2009 issued by the CBE&C, - Merely because an item is specified in the tariff chargeable to a rate of duty, it cannot be concluded that they are excisable goods, i.e., they are manufactured and marketable goods - Held that: zinc dross arising in the process of galvanization of the C.R. Sheets cannot be considered to be a marketable and excisable products prior to May 2008 - Decided in favor of the assessee
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