Classification of aluminium dross and skimmings upheld under Heading 26.20, defeating the Revenue's challenge.

Aluminium dross and skimmings arising from the remelting of aluminium ingots and scraps were held classifiable under Heading 26.20 of the Central Excise Tariff Act rather than sub-heading 7602. The Tribunal found no infirmity in the Collector (Appeals)' view and relied on cited classification principles concerning such by-products. The Revenue's challenge therefore failed, and the appellate classification under Heading 26.20 was upheld.

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Issues: Whether aluminium dross and skimmings arising in the process of remelting aluminium ingots and scraps were classifiable under Heading 26.20 of the Central Excise Tariff Act or under sub-heading 7602.

Analysis: The products were obtained in the course of remelting aluminium ingots and scraps and had already been considered by the appellate authority as falling within Heading 26.20. The Tribunal found no infirmity in that view and noted that the position was supported by the legal principles laid down in the cited decisions on classification of such by-products.

Conclusion: The classification under Heading 26.20 was upheld and the Revenue's challenge to the order of the Collector (Appeals) failed.

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