https://www.taxtmi.com/caselaws?id=253068 The Tribunal ruled in favor of the Revenue, holding that Aluminium Dross and Skimmings are considered 'manufactured goods' and excisable post the 2008 amendment to the Central Excise Act. The explanation added to Section 2(d) deems these by-products as marketable and subject to excise duty. The Tribunal emphasized that the legislative intent was to tax such waste products, citing their marketability and inclusion in the Customs Tariff. Therefore, the Tribunal concluded that these dross and skimmings are excisable based on the tests of manufacture and marketability. en-us Tue, 19 Aug 2014 00:00:00 +0530 Tue, 25 Nov 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253068 The Tribunal ruled in favor of the Revenue, holding that Aluminium Dross and Skimmings are considered 'manufactured goods' and excisable post the 2008 amendment to the Central Excise Act. The explanation added to Section 2(d) deems these by-products as marketable and subject to excise duty. The Tribunal emphasized that the legislative intent was to tax such waste products, citing their marketability and inclusion in the Customs Tariff. Therefore, the Tribunal concluded that these dross and skimmings are excisable based on the tests of manufacture and marketability. Case-Laws Central Excise Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253068