Aluminium dross not excisable under settled precedent, leading to waiver of predeposit and allowance of the appeal.

Aluminium dross was treated as not excisable because the issue was governed by an earlier SC ruling that dross generated in aluminium manufacture is not excisable. The Tribunal also noted that the new tariff description was materially similar to the earlier one and that its own prior decisions had followed the same position. In light of these binding and consistent authorities, the settled view was applied, resulting in waiver of predeposit and allowance of the appeal.

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Issues: Whether aluminium dross is excisable and, on that basis, whether the appellant was entitled to waiver of predeposit and allowance of the appeal.

Analysis: The issue was governed by the earlier Supreme Court decision holding that aluminium dross generated in the manufacture of aluminium is not excisable. The same view had also been taken by the Tribunal under the new tariff, and the description under the new tariff was treated as materially similar. In view of these binding and consistent decisions, no reason was found to depart from the settled position.

Conclusion: Aluminium dross was held not excisable, the predeposit of duty and penalty was waived, and the appeal was allowed.

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