https://www.taxtmi.com/caselaws?id=242205 Aluminium dross was held not liable to additional duty of customs because the applicable principle treated dross of that nature as not being a manufactured product attracting excise duty. The declared transaction value also could not be rejected and enhanced on the basis of a circular dealing with copper dross and copper residues, as that commodity-specific guidance could not be mechanically applied to aluminium dross without comparable contemporaneous import evidence or adequate reasons for rejection. On those facts, the enhanced valuation and additional duty demand were set aside and the appeal failed. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 10 Jan 2014 10:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242205 Aluminium dross was held not liable to additional duty of customs because the applicable principle treated dross of that nature as not being a manufactured product attracting excise duty. The declared transaction value also could not be rejected and enhanced on the basis of a circular dealing with copper dross and copper residues, as that commodity-specific guidance could not be mechanically applied to aluminium dross without comparable contemporaneous import evidence or adequate reasons for rejection. On those facts, the enhanced valuation and additional duty demand were set aside and the appeal failed. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242205