https://www.taxtmi.com/caselaws?id=51850 Zinc dross generated as refuse during galvanization was treated as non-excisable because it did not satisfy the test of marketability as a commodity known to commerce. Applying Tribunal and Supreme Court authority on dross and skimmings, the document states that mere ability to be sold in some cases is insufficient unless the material is commercially recognised marketable goods. On that basis, zinc dross was held not liable to central excise duty and not classifiable as excisable goods under Chapter 26. en-us Thu, 13 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51850 Zinc dross generated as refuse during galvanization was treated as non-excisable because it did not satisfy the test of marketability as a commodity known to commerce. Applying Tribunal and Supreme Court authority on dross and skimmings, the document states that mere ability to be sold in some cases is insufficient unless the material is commercially recognised marketable goods. On that basis, zinc dross was held not liable to central excise duty and not classifiable as excisable goods under Chapter 26. Case-Laws Central Excise Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51850