https://www.taxtmi.com/caselaws?id=119912 Aluminium dross arising during manufacture of ingots was examined for excisability and tariff classification. The settled position treated dross and skimmings as distinct from waste or scrap, even where they contain a small percentage of metal. On that reasoning, they could not be brought within ash and residues under Heading 26.20 of the Central Excise Tariff Act, 1985. The consequence was that aluminium dross was not treated as excisable and not classifiable under Heading 26.20. en-us Thu, 20 Jul 2006 00:00:00 +0530 Sat, 14 Jul 2012 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119912 Aluminium dross arising during manufacture of ingots was examined for excisability and tariff classification. The settled position treated dross and skimmings as distinct from waste or scrap, even where they contain a small percentage of metal. On that reasoning, they could not be brought within ash and residues under Heading 26.20 of the Central Excise Tariff Act, 1985. The consequence was that aluminium dross was not treated as excisable and not classifiable under Heading 26.20. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119912