1986 (12) TMI 332

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order per : M. Santhanam, Member (J]. - This is a review show cause notice issued by the Govt. which on transfer is being treated as an appeal. 2. The respondent filed a refund claim for Rs. 5114.11 in respect of duty paid under protest on Aluminium Dross and Skimmings for the peorid 15-7-77 to 6-10-78. The Asstt. Collector rejected the refund claim on 15-4-80. On....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and converting them into sheets and circles had no commercial value and hence no duty could be levied. 6. We have considered the arguments of Sh. A.K. Jain, SDR and also the submissions of the respondent. The decision in 1980 (6) E.L.T. 146 (Bom.) is squarely on the issue. The Bombay High Court has held that Dross and Skimmings are merely refuse scum or rubbish thrown-out in the process o....