https://www.taxtmi.com/caselaws?id=102873 Aluminium dross and skimmings arising during melting and sheet/circle manufacture were treated as refuse scum or rubbish thrown out in the course of production, not as a new and distinct excisable product. Because they did not emerge from treatment, labour, or manipulation into an article with separate name, character, or use, they were held outside Tariff Item 68. The assessment fastened on that duty liability could not stand. The reasoning followed the Bombay High Court view on the same commodity and aligned with later Tribunal orders adopting the same principle. en-us Thu, 11 Dec 1986 00:00:00 +0530 Thu, 16 Feb 2012 16:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102873 Aluminium dross and skimmings arising during melting and sheet/circle manufacture were treated as refuse scum or rubbish thrown out in the course of production, not as a new and distinct excisable product. Because they did not emerge from treatment, labour, or manipulation into an article with separate name, character, or use, they were held outside Tariff Item 68. The assessment fastened on that duty liability could not stand. The reasoning followed the Bombay High Court view on the same commodity and aligned with later Tribunal orders adopting the same principle. Case-Laws Central Excise Thu, 11 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102873