1999 (6) TMI 222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by the Revenue is whether Central Excise duty is chargeable on Aluminium Dross and furnace dug out material. 2. Shri Sumit K. Das, ld. DR submitted that the impugned goods are classifiable under Heading 26.20 of the Schedule to the Central Excise Tariff Act. These goods are also marketable as the respondents ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se of Hindalco Industries Ltd. v. C.C.E. (supra) that the impugned goods are not the goods within the meaning of Central Excise Act. The Tribunal has observed as under : The process of manufacture has been spelt out by the appellants. In the melting furnace and holding furnace, the top layer is exposed to the atmosphere and gets oxidised and a thin layer/film is thus formed which is removed by ma....