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2016 (10) TMI 519 - CESTAT ALLAHABADProvisional release of goods - Aluminium Dross - Aluminium Ingots - Aluminium content declared of about 21% - test of samples - samples in the form of grayish porous metallic lumps of irregular shapes and sizes having oxidized surfaces - recovery of aluminium content of about 54% - enhancement in declared value on the basis of aluminium content - Held that: - no CVD is prima facie leviable when no Excise Duty is leviable on Aluminium Dross. Provisional release of goods allowed - modification in the provisional release order - appeal allowed - decided in favor of appellant.
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