https://www.taxtmi.com/circulars?id=54484 The Board concluded that anode slime, a by product of electrolytic copper refining, is not exempt under serial no. 195 of the exemption notification because it does not constitute "waste and scrap of precious metals"-it contains only traces of precious metals-and it does not arise in the course of manufacture of goods of the tariff chapter dealing with precious metals. The Board noted divergent field decisions and pending adjudications, observed that the matter involves mixed questions of law and fact for adjudication, and indicated that statutory appellate remedies remain available. en-us Tue, 14 Jul 2015 00:00:00 +0530 Fri, 29 Apr 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54484 The Board concluded that anode slime, a by product of electrolytic copper refining, is not exempt under serial no. 195 of the exemption notification because it does not constitute "waste and scrap of precious metals"-it contains only traces of precious metals-and it does not arise in the course of manufacture of goods of the tariff chapter dealing with precious metals. The Board noted divergent field decisions and pending adjudications, observed that the matter involves mixed questions of law and fact for adjudication, and indicated that statutory appellate remedies remain available. Circulars Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54484