Marketability of industrial dust prevented excise duty where the Supreme Court treated it as akin to dross and skimmings.

Industrial dust generated in the manufacture of brass and copper articles was held not to be marketable, so it could not be subjected to excise duty. The Court treated the dust as materially similar to the dross and skimmings considered in earlier decisions and agreed with the High Court's view that those precedents applied. On that basis, the dust lacked the marketability required for levy, and the duty demand failed.

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Issues: Whether industrial dust arising during the manufacture of brass and copper articles was marketable and, therefore, liable to excise duty.

Analysis: The industrial dust was found to be almost identically placed as the dross and skimmings considered in earlier decisions. The High Court had relied on those decisions to hold that the dust was not marketable. The Court found no reason to differ from that approach.

Conclusion: The industrial dust was not marketable and did not attract excise duty; the appeal was dismissed.

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