https://www.taxtmi.com/caselaws?id=40689 For central excise exemption purposes, zinc dross and zinc ash were treated as distinct from scrap on their ordinary trade and dictionary meanings: dross was described as metallic oxide formed on molten metal, ash as a non-volatile inorganic residue, and scrap as detached fragments or pieces. On that basis, the commodity claimed could not qualify as scrap, so the exemption under Notification No. 134/65 was unavailable. The text also notes that although a compounding fee had been accepted, the separate penalty under Rule 173Q was not sustained and was set aside. en-us Fri, 31 Mar 1978 00:00:00 +0530 Thu, 13 May 2010 13:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40689 For central excise exemption purposes, zinc dross and zinc ash were treated as distinct from scrap on their ordinary trade and dictionary meanings: dross was described as metallic oxide formed on molten metal, ash as a non-volatile inorganic residue, and scrap as detached fragments or pieces. On that basis, the commodity claimed could not qualify as scrap, so the exemption under Notification No. 134/65 was unavailable. The text also notes that although a compounding fee had been accepted, the separate penalty under Rule 173Q was not sustained and was set aside. Case-Laws Central Excise Fri, 31 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40689