https://www.taxtmi.com/caselaws?id=97419 Zinc dross and flux skimmings arising during galvanisation were treated as refuse or waste, not as a new marketable commodity with a distinctive name, character or use. Applying the settled excise principle that duty attaches only to goods emerging from manufacture as marketable products, the material was held not to be excisable goods and therefore not liable to central excise duty. On that footing, the impugned order was set aside and the appeals were allowed. en-us Fri, 29 Aug 1997 00:00:00 +0530 Mon, 16 Jan 2012 16:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97419 Zinc dross and flux skimmings arising during galvanisation were treated as refuse or waste, not as a new marketable commodity with a distinctive name, character or use. Applying the settled excise principle that duty attaches only to goods emerging from manufacture as marketable products, the material was held not to be excisable goods and therefore not liable to central excise duty. On that footing, the impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97419