2011 (10) TMI 536

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....hri R.K. Singla, Jt. CDR, for the Respondent. ORDER This application seeks waiver of pre-deposit and stay of recovery in respect of duty demanded on 'zinc dross' which was generated during the course of manufacture of galvanized tower parts in the appellant's factory during the period from 10-5-2008 to 31-3-2009. The appellant's final products were towers and tower parts. During the process ....

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....ay only when the goods are excisable goods under Section 2(d) of the Act falling under any of the tariff entry in the Schedule to the Tariff Act and are manufactured goods in the terms of Section 2(f) of the Act. Therefore, the conditional contemplated under Section 2(d) and Section 2(f) has to be satisfied conjunctively in order to entail imposition of excise duty under Section 3 of the Act." ....

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....e appellant. Apparently, they did not intentionally manufacture zinc dross. When tower parts were dipped in molten zinc, they became galvanized through coating of zinc. In this process, a part of molten zinc got in contact with air at high temperature and got oxidized. When the oxidized material was cooled to the room temperature, it became what is called 'zinc dross'. In the light of the decision....