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2008 (2) TMI 117 - AT - CustomsEOU - Excitability of Aluminium Dross/scrap (which is a byproduct cleared to DTA) u/not. 52/03 - assessees are importing Aluminium Ingots to manufacture Aluminium Wheels, which are final products and not Aluminium Dross, which is just a by product - No duty can be demanded on the imported Aluminium Ingots relatable to the Aluminium Dross generated as all ingots have been used in mfg. of final products (Aluminium Wheels), which have been exported – demand & penalty set aside
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