https://www.taxtmi.com/caselaws?id=85267 Aluminium dross, pot dug out material and furnace dug out material arising incidentally in aluminium manufacture were treated as waste, refuse or residue rather than marketable excisable goods. The governing principle applied was that marketability is an essential element of excisability, and mere saleability or inclusion within a tariff chapter for ash and residues does not by itself attract central excise duty. On the facts, the materials were not the intended final products of manufacture, so the duty demands and penalties were unsustainable. The extended limitation period also failed because suppression was not established where the department had relevant knowledge of the clearances and returns. en-us Fri, 24 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 18:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85267 Aluminium dross, pot dug out material and furnace dug out material arising incidentally in aluminium manufacture were treated as waste, refuse or residue rather than marketable excisable goods. The governing principle applied was that marketability is an essential element of excisability, and mere saleability or inclusion within a tariff chapter for ash and residues does not by itself attract central excise duty. On the facts, the materials were not the intended final products of manufacture, so the duty demands and penalties were unsustainable. The extended limitation period also failed because suppression was not established where the department had relevant knowledge of the clearances and returns. Case-Laws Central Excise Fri, 24 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85267