https://www.taxtmi.com/caselaws?id=73172 Aluminium dross and skimmings were examined against the accepted test of goods, including whether they ordinarily came to market, were bought and sold, and were known commercially. Although the material was admitted to be sold and to have commercial use, the Tribunal held that marketability alone did not justify excise levy under the residuary tariff item where the directly governing Bombay High Court authority on aluminium dross and skimmings treated them as not goods. On that basis, the process residue was not excisable as goods on the facts and law then applicable. en-us Thu, 18 Jun 1987 00:00:00 +0530 Mon, 30 May 2011 10:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73172 Aluminium dross and skimmings were examined against the accepted test of goods, including whether they ordinarily came to market, were bought and sold, and were known commercially. Although the material was admitted to be sold and to have commercial use, the Tribunal held that marketability alone did not justify excise levy under the residuary tariff item where the directly governing Bombay High Court authority on aluminium dross and skimmings treated them as not goods. On that basis, the process residue was not excisable as goods on the facts and law then applicable. Case-Laws Central Excise Thu, 18 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73172