2016 (8) TMI 345

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....e (DR) - for the appellant. Shri B.L. Narsimhan, Advocate - for the Respondent. ORDER This appeal is directed against the order of the Commissioner (Appeals), Chhattisgarh dated 15/10/2007. 2. The dispute is on the excisability of Aluminium Dross and Skimming arisen during the course of manufacture of aluminium from Alumina in the respondent's factory. The duty demand confirmed by the ....

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....in respondent's own case squarely settled the matter in favour of the respondent. The Tribunal in the above decision has held as follows :- "5. The only point of dispute in the present case is as to whether the aluminium dross and skimming arising in course of manufacture of aluminium products during the period of dispute would attract Central Excise duty. There is no dispute that Heading....

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....cise Tariff, and during the period of dispute there was a specific Heading 2620 covering the dross and skimming of aluminium, just because a particular product is covered by a tariff entry, it would not imply that the same is excisable, as for treating the goods as excisable the same must be "goods", that is, the same must be marketable and the Apex Court in the abovementioned judgment, which is r....

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....ng this product or e-commerce websites for sale of aluminium dross and skimming, etc., has been produced. We also find Hon'ble Bombay High Court in the case of Hindalco Industries Ltd. v. CCE, Belapur, Mumbai-III (supra) has reversed the finding of the Larger Bench judgment of the Tribunal in the same case that during the period w.e.f. 10-5-2008 the aluminium dross and skimming were excisable. In ....