https://www.taxtmi.com/caselaws?id=92084 Scaling, ash and cuprous residues generated in copper manufacture were held not to fall within "waste and scrap" for central excise purposes. The reasoning applied the principle that residual by-products resembling dross and skimmings do not become dutiable goods merely because they are marketable, and treated the copper residues as materially similar to the non-dutiable aluminium by-products considered in the earlier Supreme Court view. As they did not answer the statutory description of goods liable to duty, no central excise duty was attracted. en-us Fri, 05 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92084 Scaling, ash and cuprous residues generated in copper manufacture were held not to fall within "waste and scrap" for central excise purposes. The reasoning applied the principle that residual by-products resembling dross and skimmings do not become dutiable goods merely because they are marketable, and treated the copper residues as materially similar to the non-dutiable aluminium by-products considered in the earlier Supreme Court view. As they did not answer the statutory description of goods liable to duty, no central excise duty was attracted. Case-Laws Central Excise Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92084