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2015 (1) TMI 716 - HC - Central ExciseExcise Duty - Manufacture - Clearance of Dross arising during the galvanization - by-product or not - High Court admitted the appeal of revenue against the decision of Tribunal [2013 (4) TMI 158 - CESTAT, MUMBAI] on the following question of law:- Whether the Hon’ble Tribunal was correct in setting aside the duty demand and holding that Zinc Dross cleared by the Respondents is non-excisable product in spite of (Amendment of the Central Excise Tariff Amendment Act, 2005 (No. 5 of 2005) which came into force w.e.f. 28-2-2005 when “Zinc Dross generated in galvanizing process has been specifically classified as excisable goods under Chapter 79 sub-heading 7902 00 10 OR 7902 00 90 of the Central Excise Tariff Act, 1985?
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