Dross and skimmings from aluminium rod manufacture not dutiable under Tariff Item 68 after consistent Tribunal authority.

Dross and skimmings arising in the manufacture of aluminium rods were considered not liable to duty under Tariff Item 68. The Tribunal treated the dispute as governed by earlier coordinate and presidential reference orders, which had already concluded that such by-products did not attract duty under that item. No separate basis was found to depart from the settled line of authority, so the departmental appeal failed.

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Issues: Whether dross and skimmings arising in the manufacture of aluminium rods were liable to duty under Tariff Item 68.

Analysis: The dispute was treated as covered by earlier Tribunal orders. The earlier decisions, including the common order of the President on reference, had held that dross and skimmings were not liable to duty under Tariff Item 68. Following that consistent line of authority, no separate reason was found to depart from the earlier view.

Conclusion: Dross and skimmings were held not liable to duty under Tariff Item 68, and the departmental appeal failed.

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