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2017 (5) TMI 385 - AT - Central ExciseZinc Ash - cleared from factory for consideration - whether excisable product or not? - Held that: - Board circular F.No.96/115/2015-CX.1, dt.25.04.2016, clarifies that bagasse, Dross and Skimming of non-ferrous metals or any such by-product or waste which are non-excisable goods when cleared from the factory for a consideration, are to be treated as exempted goods - appeal allowed - decided in favor of appellant.
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