https://www.taxtmi.com/caselaws?id=105033 Aluminium dross and skimmings arising during manufacture of aluminium rods were treated as residual waste, not as new and different articles brought into existence by transformation. Prior Tribunal decisions on identical facts had already held that such material is merely scum thrown out in the manufacturing process and therefore does not qualify as excisable goods. In the absence of any stay from the Supreme Court, that settled view was followed. The material was accordingly held not liable to duty under Item 68 of the Central Excise Tariff. en-us Mon, 07 Jun 1993 00:00:00 +0530 Fri, 02 Mar 2012 12:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105033 Aluminium dross and skimmings arising during manufacture of aluminium rods were treated as residual waste, not as new and different articles brought into existence by transformation. Prior Tribunal decisions on identical facts had already held that such material is merely scum thrown out in the manufacturing process and therefore does not qualify as excisable goods. In the absence of any stay from the Supreme Court, that settled view was followed. The material was accordingly held not liable to duty under Item 68 of the Central Excise Tariff. Case-Laws Central Excise Mon, 07 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105033