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1988 (5) TMI 225 - CEGAT, NEW DELHIExtract: ....... if not excluded it will be assessed in that item, but because it does not class as an aluminium, as a goods. It is, as its name tells us, dross i.e. scum, refuse, worthless matter, rejected matter, useless matter. 16. I, therefore, hold that the assessment of the dross and skimmings is not legal as they are not goods under the Central Excise laws.
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