https://www.taxtmi.com/caselaws?id=212750 A tariff listing of zinc dross was held insufficient, by itself, to make galvanization residue excisable before the statutory amendment to Section 2(d) of the Central Excise Act, 1944. Prior judicial views on zinc dross and skimmings, together with the absence of any legal fiction treating the residue as manufactured goods before the amendment, showed that the product was neither manufactured nor marketable for excise purposes during the relevant pre-May 2008 period. On that basis, the duty demand, interest, and penalty could not stand, and consequential relief followed. en-us Thu, 30 Jun 2011 00:00:00 +0530 Thu, 28 Apr 2016 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212750 A tariff listing of zinc dross was held insufficient, by itself, to make galvanization residue excisable before the statutory amendment to Section 2(d) of the Central Excise Act, 1944. Prior judicial views on zinc dross and skimmings, together with the absence of any legal fiction treating the residue as manufactured goods before the amendment, showed that the product was neither manufactured nor marketable for excise purposes during the relevant pre-May 2008 period. On that basis, the duty demand, interest, and penalty could not stand, and consequential relief followed. Case-Laws Central Excise Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212750