https://www.taxtmi.com/caselaws?id=83609 Aluminium dross and skimmings were analysed for tariff classification by comparing Chapter 76 waste and scrap with Chapter 26 ash and residues, and the discussion also noted possible examination under Chapter 28. The text explains that waste and scrap under Section XV generally arises from manufacture or mechanical working of metals and is unusable because of breakage, cutting or wear, whereas dross and skimmings are formed during melting and oxidation and may have distinct characteristics and low metallic content. As the record was insufficient to determine classification or excisability conclusively, the impugned orders were set aside and the matters remanded for de novo consideration with directions to obtain test results and re-examine the issues. en-us Tue, 27 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 15:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83609 Aluminium dross and skimmings were analysed for tariff classification by comparing Chapter 76 waste and scrap with Chapter 26 ash and residues, and the discussion also noted possible examination under Chapter 28. The text explains that waste and scrap under Section XV generally arises from manufacture or mechanical working of metals and is unusable because of breakage, cutting or wear, whereas dross and skimmings are formed during melting and oxidation and may have distinct characteristics and low metallic content. As the record was insufficient to determine classification or excisability conclusively, the impugned orders were set aside and the matters remanded for de novo consideration with directions to obtain test results and re-examine the issues. Case-Laws Central Excise Tue, 27 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83609