2008 (1) TMI 869

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....als are filed against Order-in-Original No. 14/CEX/2001 dated August 2001. The appellant is in appeal against the confirmation of demand of duty against them and revenue is in appeal against the non-imposition of penalty by the adjudicating authority. The appellant has also filed a cross objection against the appeal filed by the revenue. 2. Heard both sides and perused the records. 3. The issue ....

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....ble to pay duty. We find that identical issue as regards the skimming and dross of aluminium metal sheets was before the Hon'ble Supreme Court in the case of CCE, vs. Indian Aluminium Co, Ltd.. Their Lordship while dismissing the Civil appeal of the revenue held as under :- "17. The entry in question does not contain any legal fiction. It does not say that any residue having more than a certa....

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.... that some amount of metal is found in dross and skimming. A distinction, however, was made that dross and skimming are not metals in the same class as 'waste or scrap'. Even assuming that dross having a high percentage of metal is a marketable commodity, the question, in or opinion, would arise to whether the same can be said to be a manufactured product. The term 'manufacture' im....