https://www.taxtmi.com/caselaws?id=333499 Aluminium dross was treated as a waste product, and on the material before CESTAT no excise duty was prima facie leviable; relying on departmental clarification, the Tribunal held that the provisional release conditions were overly onerous because a substantial part of the differential demand was attributable to CVD. It therefore modified the provisional release terms by accepting the redetermined value in the show cause notice, reducing the duty deposit and bond requirements, and waiving the bank guarantee and undertaking conditions. en-us Fri, 05 Aug 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333499 Aluminium dross was treated as a waste product, and on the material before CESTAT no excise duty was prima facie leviable; relying on departmental clarification, the Tribunal held that the provisional release conditions were overly onerous because a substantial part of the differential demand was attributable to CVD. It therefore modified the provisional release terms by accepting the redetermined value in the show cause notice, reducing the duty deposit and bond requirements, and waiving the bank guarantee and undertaking conditions. Case-Laws Customs Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333499