https://www.taxtmi.com/caselaws?id=709 Zinc dross and flux skimming, arising as residues during galvanisation or manufacturing, are not excisable goods unless the Revenue proves that a manufacture has produced a new and distinct commodity with a different name, character or use. Mere saleability or the presence of recoverable metal is insufficient to establish excisability. The Court followed earlier rulings that such dross and skimmings are not manufactured goods, and held that the tariff change did not create a legal fiction treating them as goods merely because they fall within a tariff heading. The appeal therefore failed. en-us Fri, 29 Sep 2006 00:00:00 +0530 Sat, 14 Feb 2015 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=709 Zinc dross and flux skimming, arising as residues during galvanisation or manufacturing, are not excisable goods unless the Revenue proves that a manufacture has produced a new and distinct commodity with a different name, character or use. Mere saleability or the presence of recoverable metal is insufficient to establish excisability. The Court followed earlier rulings that such dross and skimmings are not manufactured goods, and held that the tariff change did not create a legal fiction treating them as goods merely because they fall within a tariff heading. The appeal therefore failed. Case-Laws Central Excise Fri, 29 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=709