https://www.taxtmi.com/caselaws?id=254314 Aluminium dross and skimmings were held not to qualify as manufactured excisable goods because they are refuse/byproducts, not the result of a skilful transformation into a new and different article. The court reasoned that mere ability to fetch a sale price does not satisfy the marketability or manufacture tests; saleability alone does not establish production by manufacture in India. The decision applied the principle that excise is an incidence of manufacture and that goods must undergo transformation to attract duty, and relied on the requirement that definition and manufacture tests be satisfied conjunctively. Appeal allowed for the assessee. en-us Mon, 08 Dec 2014 00:00:00 +0530 Fri, 06 Feb 2026 13:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254314 Aluminium dross and skimmings were held not to qualify as manufactured excisable goods because they are refuse/byproducts, not the result of a skilful transformation into a new and different article. The court reasoned that mere ability to fetch a sale price does not satisfy the marketability or manufacture tests; saleability alone does not establish production by manufacture in India. The decision applied the principle that excise is an incidence of manufacture and that goods must undergo transformation to attract duty, and relied on the requirement that definition and manufacture tests be satisfied conjunctively. Appeal allowed for the assessee. Case-Laws Central Excise Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254314