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2009 (9) TMI 152 - HC - Central Excise‘Aluminium Dross and Skimming’ – excisability – department seeking removal of goods on duty payment - explanation to Section 2(d) of the Central Excises and Salt Act, 1944 - Prima facie, we find that the insertion of the explanation under Section 2(d) providing for a fiction in law by a deeming clause in definition of “goods” to include any article, material or substance which is capable of being bought and sold for a consideration, and to treat such goods as marketable, would make the ‘Aluminium Dross and Skimming’ liable to excise duty. - The excise duty is levied on production and manufacture which means bringing out a new commodity, substance, and it is implicit that such goods must be usable, saleable and marketable - If the goods are marketable or are deemed to be marketable, as on now by the explanation added to Section 2(d) of Section 78 of the Finance Act, 2008, such goods included in the Schedule would attract excise duty. - Aluminium Dross and Skimming liable to excise duty as per deeming fiction - at this stage, we are not inclined to grant any interim order.
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