Applicability of excise duty on Zinc Dross

[Sharad Aggarwal]

Please inform whether central excise duty is payable on th ZINC DROSS ? ....... with ref. to the following apex court judgements....... ( The Hon'ble Supreme Court in the case of CCE Vs. Tata Iron & Steel Co. (2004 (2) TMI 68 - SUPREME COURT OF INDIA)= 2004 (165) ELT 386 (SC) held that 'Zinc Dross' arising as refuse during galvanization process is not excisable goods. The decision of apex court in the case CCE Vs. Indian Aluminium Co. Ltd. (2006 (9) TMI 6 - SUPREME COURT OF INDIA) = 2006 (203) ELT 3 (SC) also refers ) .

THANKS

AI Summary

Debate on Zinc Dross Excise Duty: Supreme Court Says Non-Excisable, But Marketability Raises Customs Duty Questions. A query was raised regarding the applicability of central excise duty on zinc dross, referencing Supreme Court judgments that deemed zinc dross, a byproduct of the galvanization process, non-excisable. A respondent noted that while the Supreme Court has ruled zinc dross as non-excisable, the matter is complex and subject to interpretation. They highlighted that if a market exists for the product, it could be subject to customs duty and suggested that the issue of marketability should be addressed by the appropriate forum, considering the amended definition of manufacture and various court decisions.