https://www.taxtmi.com/caselaws?id=53035 Lead slag and W.K. slag arising as refuse in zinc and lead ingot manufacture were held not to be excisable because they were not shown to be manufactured products or marketable commodities in the commercial sense. Classification under Heading 2620.00 also failed because that heading applies only to ash and residues used for extraction of metals or as a basis for manufacturing metal compounds, and no such use was established. On that basis, the department's denial of exemption for captive consumption could not be sustained, and the duty demand and penalty were held unsustainable. en-us Mon, 12 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 11:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53035 Lead slag and W.K. slag arising as refuse in zinc and lead ingot manufacture were held not to be excisable because they were not shown to be manufactured products or marketable commodities in the commercial sense. Classification under Heading 2620.00 also failed because that heading applies only to ash and residues used for extraction of metals or as a basis for manufacturing metal compounds, and no such use was established. On that basis, the department's denial of exemption for captive consumption could not be sustained, and the duty demand and penalty were held unsustainable. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53035