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of <h1>Tribunal rules Aluminium Dross not goods under Central Excise Act</h1> The appeal was dismissed as the Tribunal ruled that Aluminium Dross and furnace dug out material are not classified as goods under the Central Excise Act, ... Dross The appeal involved whether Central Excise duty is chargeable on Aluminium Dross and furnace dug out material. The Tribunal held that these items are not considered goods under the Central Excise Act, based on the process of manufacture and marketability criteria. The appeal filed by the Revenue was rejected following the Tribunal's decision.
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