Aluminum By-Products Not Subject to Excise Duty; Lack Unique Name, Character, or Market Recognition Under Central Excise Rules.

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....Manufacture - They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are transformation resulting in a new and different article with a distinctive name, character or use or that they ordinarily come to the market to be bought and sold and are known to the market, and duty cannot be levied - AT....