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2018 (1) TMI 677 - AT - Central ExciseWhether ‘aluminium dross and skimmings’ which is a waste product arising in the course of manufacture of Aluminium products is liable to excise duty? Held that: - in view of CBEC Circular No.1027/15/2016-CX, dated 25.04.2016, the issue now stands settled in favor of the Appellant as it becomes abundantly clear that Aluminium dross, being a waste product produced during the manufacture of Aluminium products, cannot be subject to excise duty - Impugned Orders are liable to be set aside - appeal allowed.
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