Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming – reg.

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....r, 2014 To All the Principal Chief Commissioners of Central Excise, All the Chief Commissioners of Central Excise Sir, Subject - Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming - reg. I am directed to bring judgment of Hon'ble Tribunal [Larger Bench] in case of M/s Hindalco Industries Ltd Vs Commissioner of Central Excise, Belapur, Mumbai - III and Nagpur ....

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....kimmings or other Non-ferrous metal dross and Skimmings cannot be considered as 'manufactured products' and hence, not liable to excise duty? " 3.    "In the factual and legal matrix discussed above, we answer the reference made to us as follows:- Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of m....