https://www.taxtmi.com/caselaws?id=239779 The case involved the classification of aluminium dross and skimmings under the Central Excise Tariff Act, 1985, and the liability of the appellant to discharge duty on these materials. The conflicting interpretations led the bench to refer the matter to a larger bench for resolution. The key issue was whether aluminium dross and skimmings should be considered excisable goods post the amendment to Section 2(d) of the Central Excise Act, 1944, based on their marketability and classification under the Tariff Act. en-us Wed, 25 Sep 2013 00:00:00 +0530 Thu, 25 Jun 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239779 The case involved the classification of aluminium dross and skimmings under the Central Excise Tariff Act, 1985, and the liability of the appellant to discharge duty on these materials. The conflicting interpretations led the bench to refer the matter to a larger bench for resolution. The key issue was whether aluminium dross and skimmings should be considered excisable goods post the amendment to Section 2(d) of the Central Excise Act, 1944, based on their marketability and classification under the Tariff Act. Case-Laws Central Excise Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239779