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of <h1>Dispute Over 'Anode Slime' Exemption Under Notification No. 12/2012-CE Awaits Legal Resolution; Board Declines Clarification.</h1> A dispute arose regarding the classification and exemption of 'anode slime,' a byproduct of copper refining, under Notification No. 12/2012-CE. Divergent views between Central Excise authorities at two plants led to a request for clarification. The Board examined the issue but decided not to issue a clarification, leaving the matter to be resolved through existing legal channels. The Madurai Bench of the High Court directed consideration of the matter, but the Board maintained that 'anode slime' does not qualify for exemption under the specified notification. The issue remains subject to adjudication and appeal processes.
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