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2013 (4) TMI 158 - CESTAT, MUMBAIExcise Duty - Manufacture - Clearance of Dross arising during the galvanization - by-product or not - Held that:- We find that excisability of Zinc Dross was examined by this Tribunal in the case of Vishal Pipes (2010 (4) TMI 314 - CESTAT, NEW DELHI ) for the period after both the amendments of 2005 and 2008 as period of demand in that case was March, 2005 to October, 2008 - We also find that Tribunal in the case of Vishal Pipes relying upon the decision of the Hon’ble Supreme Court in the case of Indian Aluminum Co. Ltd. (2006 (9) TMI 6 - SUPREME COURT OF INDIA ) and TISCO (2004 (2) TMI 68 - SUPREME COURT OF INDIA) has taken a view that Zinc Dross is not excisable goods. We, therefore, following the decision of coordinate Bench hold that Zinc Dross cleared by the appellant is not excisable product and hence not liable to duty - The Order-in-Original and Order-in-Appeal are set aside - the appeals are allowed in favour of Assessee.
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