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Issues: Whether washing, cleaning and sieving of brass dross or scrap resulted in manufacture of a new, distinct and excisable commodity so as to justify the duty demand and penalty.
Analysis: The Tribunal applied the settled test whether the process brought into existence a commercially different product having a separate identity, name, character or composition. It followed the earlier Tribunal view that washing, cleaning and pulverising of brass dross or ash does not bring about a transformation into a different commercial or excisable commodity, and considered the effect of Note 6A to Section XV of the Central Excise Tariff Act, 1985 in reaching that conclusion.
Conclusion: The process did not amount to manufacture of a new excisable commodity and the duty demand and penalty were not sustainable.
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