https://www.taxtmi.com/caselaws?id=73177 Aluminium dross and skimmings arising in the course of manufacture were treated as residue or scum, not as a new and distinct commercial article. The Tribunal followed its earlier rulings and held that such material lacked independent identity and marketability, so it was not excisable goods chargeable to duty under Item 68. It also rejected reliance on amendments to Tariff Item 27 and on cases involving other products, holding that those authorities did not alter the settled position on dross and skimmings. en-us Fri, 03 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 10:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73177 Aluminium dross and skimmings arising in the course of manufacture were treated as residue or scum, not as a new and distinct commercial article. The Tribunal followed its earlier rulings and held that such material lacked independent identity and marketability, so it was not excisable goods chargeable to duty under Item 68. It also rejected reliance on amendments to Tariff Item 27 and on cases involving other products, holding that those authorities did not alter the settled position on dross and skimmings. Case-Laws Central Excise Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73177