https://www.taxtmi.com/caselaws?id=93692 Aluminium dross and skimmings arising from the remelting of aluminium ingots and scraps were held classifiable under Heading 26.20 of the Central Excise Tariff Act rather than sub-heading 7602. The Tribunal found no infirmity in the Collector (Appeals)' view and relied on cited classification principles concerning such by-products. The Revenue's challenge therefore failed, and the appellate classification under Heading 26.20 was upheld. en-us Fri, 12 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93692 Aluminium dross and skimmings arising from the remelting of aluminium ingots and scraps were held classifiable under Heading 26.20 of the Central Excise Tariff Act rather than sub-heading 7602. The Tribunal found no infirmity in the Collector (Appeals)' view and relied on cited classification principles concerning such by-products. The Revenue's challenge therefore failed, and the appellate classification under Heading 26.20 was upheld. Case-Laws Central Excise Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93692