1997 (7) TMI 240

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....tes, for the Appellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant, engaged in the manufacture of iron and steel products, was clearing such products on payment of duty on invoice value under Notification No. 120/75. In respect of the period from July, 1979 to December, 1984, show cause notice dated 18-10-1985 was issued to t....

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.... in the commercial sense and, therefore, not goods, much less excisable goods and, therefore, the demand was not justified. 2. The Collector overruled the above contentions and confirmed the demand. 3. Appellant has placed before us two decisions of the Tribunal taking the view that blast furnace slag cannot be regarded as excisable goods. The earlier decision is seen in Order No. ....

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....minium dross and skimmings, they can, therefore, be sold but this does not make them a marketable commodity. Even rubbish can be sold but that does not become marketable. Therefore, everything which is sold is not necessarily a marketable commodity as known commercially. The Supreme Court also observed that aluminium dross and skimmings do arise during the process of manufacture, but these are not....