Aluminium dross and skimmings are not excisable goods where they remain mere manufacturing residue without independent marketability.

Aluminium dross and skimmings arising in the course of manufacture were treated as residue or scum, not as a new and distinct commercial article. The Tribunal followed its earlier rulings and held that such material lacked independent identity and marketability, so it was not excisable goods chargeable to duty under Item 68. It also rejected reliance on amendments to Tariff Item 27 and on cases involving other products, holding that those authorities did not alter the settled position on dross and skimmings.

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Issues: Whether aluminium dross and skimmings are excisable goods chargeable to duty under Item 68 of the Central Excise Tariff.

Analysis: The Tribunal followed its earlier rulings and the direct decision on aluminium dross and skimmings, holding that the material is only scum or residue thrown out in the course of manufacture and does not become a new and distinct commercial article. It rejected the contention that the amendment to Tariff Item 27 or general observations in other cases required a different view, and held that the cited decisions dealing with other products did not alter the settled position on excisability of dross and skimmings.

Conclusion: Aluminium dross and skimmings are not liable to duty under Item 68 as they are not excisable goods.

Final Conclusion: The departmental challenge failed, and the order denying duty on aluminium dross and skimmings was upheld.

Ratio Decidendi: Mere residual or waste material arising in manufacture is not excisable unless it amounts to goods having independent identity and marketability.

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