https://www.taxtmi.com/caselaws?id=73977 Aluminium dross and skimmings are not excisable goods merely because they are saleable or may fetch a price. Excise liability requires that the item emerge from manufacture as a distinct product with identifiable goods character, name, character or use; refuse or scum arising in the manufacturing process does not meet that test. The exclusion of dross and skimmings from Item 27 was treated as consistent with their non-goods character and did not justify assessment under Item 68. On that reasoning, aluminium dross and skimmings are not legally assessable to excise duty. en-us Tue, 17 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73977 Aluminium dross and skimmings are not excisable goods merely because they are saleable or may fetch a price. Excise liability requires that the item emerge from manufacture as a distinct product with identifiable goods character, name, character or use; refuse or scum arising in the manufacturing process does not meet that test. The exclusion of dross and skimmings from Item 27 was treated as consistent with their non-goods character and did not justify assessment under Item 68. On that reasoning, aluminium dross and skimmings are not legally assessable to excise duty. Case-Laws Central Excise Tue, 17 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73977