Section 2(d) Amendment: Zinc Dross Now Classified as 'Marketable' and Excisable, Larger Bench Review Pending.

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....In view of the addition of Explanation to Section 2 (d), Zinc Dross is to be deemed as 'marketable' and, therefore, they have to be considered as excisable goods and liable to excise duty - matter referred to larger bench - AT....