https://www.taxtmi.com/highlights?id=33786 Manufacture - They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are transformation resulting in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market, and duty cannot be levied - AT en-us Thu, 16 Mar 2017 08:22:17 +0530 Thu, 16 Mar 2017 08:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33786 Manufacture - They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are transformation resulting in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market, and duty cannot be levied - AT Highlights Central Excise Thu, 16 Mar 2017 08:22:17 +0530 https://www.taxtmi.com/highlights?id=33786