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1999 (7) TMI 326 - AT - Central ExciseExtract: .......ndian Aluminium Co. will be fully applicable to this case. In that case the Apex Court held that dross and skimmings of aluminium are not goods and hence not dutiable. 17. emsp Having regard to the above discussions and findings, the two appeals are allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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