2000 (5) TMI 369

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....Respondents. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the Revenue against the order-in-appeal dated 13-5-1994 of the Collector (Appeals) and the question involved therein is regarding the classification of aluminium dross and skimmings obtained in the process of remelting of aluminium ingots and scraps. 2. The Assistant Collector through the order-i....

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....s of aluminium had been obtained in the process of remelting of the ingots and scraps by the respondents and the same are squarely covered by Heading 26.20 of the CETA, as held by the Collector (Appeals) in the impugned order. We do not find any infirmity in his order for upsetting the same. The respondents have in their written submissions referred to the decision of the Apex Court in Union of In....