https://www.taxtmi.com/caselaws?id=172257 Aluminium dross was treated as not excisable because the issue was governed by an earlier SC ruling that dross generated in aluminium manufacture is not excisable. The Tribunal also noted that the new tariff description was materially similar to the earlier one and that its own prior decisions had followed the same position. In light of these binding and consistent authorities, the settled view was applied, resulting in waiver of predeposit and allowance of the appeal. en-us Tue, 20 Aug 2002 00:00:00 +0530 Mon, 17 Aug 2015 17:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172257 Aluminium dross was treated as not excisable because the issue was governed by an earlier SC ruling that dross generated in aluminium manufacture is not excisable. The Tribunal also noted that the new tariff description was materially similar to the earlier one and that its own prior decisions had followed the same position. In light of these binding and consistent authorities, the settled view was applied, resulting in waiver of predeposit and allowance of the appeal. Case-Laws Central Excise Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172257