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CCE, Raipur Versus M/s Bharat Aluminium Co. Ltd.

2016 (8) TMI 345 - CESTAT NEW DELHI

Excisability - Aluminium Dross and Skimming - arose during course of manufacture of aluminium - Held that:- the issue is no longer res-integra and decided by the Tribunal in respondent's own case which squarely settled the matter in favour of the respondent where it was held that as per Apex Court judgment in the case of Union of India v. Indian Aluminium Co. Ltd., the dross and skimming of Aluminium are neither goods nor marketable commodities and, hence, are not liable to Excise duty. - Decide .....

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ring the course of manufacture of aluminium from Alumina in the respondent s factory. The duty demand confirmed by the Original Authority vide his order dated 31/07/2007 was set aside in the impugned order. The Commissioner (Appeals) held that the Aluminium Dross and Skimming are not excisable and no duty can be charged on these goods sold by the respondent in auction. Revenue has challenged this order before us. 3. Heard Shri R.K. Mishra, learned DR for the Revenue and Shri B.L. Narsimhan, Advo .....

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ribunal in the above decision has held as follows :- 5. The only point of dispute in the present case is as to whether the aluminium dross and skimming arising in course of manufacture of aluminium products during the period of dispute would attract Central Excise duty. There is no dispute that Heading 2620 covers Slag, ash and residue (other than from manufacture of iron and steel) containing mainly zinc, lead, copper, aluminium and specifically covers aluminium dross. The dispute is only as to .....

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Tariff and the such dross and skimming was sought to be taxed under Tariff Item 68 of the Central Excise Tariff, and during the period of dispute there was a specific Heading 2620 covering the dross and skimming of aluminium, just because a particular product is covered by a tariff entry, it would not imply that the same is excisable, as for treating the goods as excisable the same must be goods , that is, the same must be marketable and the Apex Court in the abovementioned judgment, which is r .....

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