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2017 (3) TMI 638 - CESTAT CHANDIGARHClearance of Aluminium Dross without payment of duty - demand - the appellant claims that the appellant has not manufactured aluminium dross, therefore, no duty of excise is payable by the appellant on the said aluminium dross - Held that: - the issue is no more res-integra that no duty is payable on the aluminium dross being by-product emerges during the course of manufacturing of final product - reliance was placed in the case of Hindalco Industries Limited v. UOI [2014 (12) TMI 657 - BOMBAY HIGH COURT], where it was held that Dross and skimmings may be capable of fetching some sale price, for that matter any rubbish can be sold. But that is not the criterion. It cannot be said that dross and skimmings are the result of treatment, labour or manipulation whereby the end product is dross and skimmings. They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are transformation resulting in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market, and duty cannot be levied - appeal allowed - decided in favor of appellant.
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