1986 (12) TMI 332 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi reviewed a show cause notice regarding a refund claim for duty paid on Aluminium Dross and Skimmings. The Appellate Collector's decision was overturned based on the classification of Dross and Skimmings under Item 68 C.E.T. The Tribunal held that Dross and Skimmings are not chargeable to duty, following precedents from the Bombay High Court and previous Tribunal decisions. The appeal was allowed, and the notice issued by the Government was set aside.