https://www.taxtmi.com/article/detailed?id=553 Central Excise liability turns on whether an item is an excisable good and whether it results from manufacture. Judicial precedent held that mere saleability of residues like zinc dross and skimmings did not make them manufactured goods. The legislature introduced a deeming clause treating articles capable of being bought and sold as marketable, and the Board issued a circular applying that deeming to residues, prompting renewed litigation and administrative action over tariff classification and chargeability. en-us Fri, 06 Nov 2009 12:26:09 +0530 Tue, 04 Jan 2011 18:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=553 Central Excise liability turns on whether an item is an excisable good and whether it results from manufacture. Judicial precedent held that mere saleability of residues like zinc dross and skimmings did not make them manufactured goods. The legislature introduced a deeming clause treating articles capable of being bought and sold as marketable, and the Board issued a circular applying that deeming to residues, prompting renewed litigation and administrative action over tariff classification and chargeability. Articles Central Excise Fri, 06 Nov 2009 12:26:09 +0530 https://www.taxtmi.com/article/detailed?id=553