2006 (7) TMI 499

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....i P.K. Katiyar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Issue in this appeal is the excisability of Aluminium dross and its classification under heading 26.20 of CETA, 1985. 2. The said Aluminium Dross arises during the course of the manufacture of ingots which the appellant assessee is engaged in. 3. The Apex Court in the case of Indian Aluminium Co. Ltd. ....