https://www.taxtmi.com/caselaws?id=165656 Aluminium dross/ash arising during manufacture of aluminium castings was treated as scum or refuse and not as a manufactured, marketable commodity with a separate name, character or use; it was therefore not dutiable under Tariff Item 68. The Board also found that Rule 9(1), Rule 9(2) and Rule 173Q were not attracted because there was no clandestine removal, deliberate defiance, or conscious intent to evade duty, and any breach was at most technical. On that basis, the duty demand on the penal footing and the personal penalties were not sustained. en-us Tue, 30 Sep 1980 00:00:00 +0530 Tue, 05 Aug 2014 15:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165656 Aluminium dross/ash arising during manufacture of aluminium castings was treated as scum or refuse and not as a manufactured, marketable commodity with a separate name, character or use; it was therefore not dutiable under Tariff Item 68. The Board also found that Rule 9(1), Rule 9(2) and Rule 173Q were not attracted because there was no clandestine removal, deliberate defiance, or conscious intent to evade duty, and any breach was at most technical. On that basis, the duty demand on the penal footing and the personal penalties were not sustained. Case-Laws Central Excise Tue, 30 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165656