2003 (2) TMI 104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T)]. - The issue involved in this Appeal filed by M/s. National Steel Industries Ltd. is whether Zinc Dross is liable to excise duty under Chapter 26 of the Schedule to the Central Excise Tariff Act. 2. Shri M.P. Dev Nath, learned Advocate submitted that for manufacture of Galvanized Flat rolled products of iron and steel, the Appellants used zinc ingots; that in the process of production of sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndia v. Indian Aluminium Co. Ltd. (supra) 1995 (77) E.L.T. 268 (S.C.), the impugned Order is set aside." He, further, mentioned that the Appellate Tribunal in the case of Siddarth Tubes Ltd. v. Commissioner of Central Excise, Indore, Final Order No. A/396/2002 NB(DB), dated 8-4-2002 has held that Zinc dross and Zinc scaling are not 'goods', hence non-excisable. He, finally mentioned that initially....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s a restricted item for the purpose of import and import is permitted against licence. He also referred to a Bill of Entry filed for the clearance of Zinc dross imported by the importers from US. He, therefore, contended that all these documents clearly prove that zinc dross is a manufactured item which is a chemical; that as such the impugned product satisfy the test as laid down by the Supreme C....