2015 (1) TMI 716 - HC - Central Excise

Excise Duty - Manufacture - Clearance of Dross arising during the galvanization - by-product or not - High Court admitted the appeal of revenue against the decision of Tribunal 2013 (4) TMI 158 - CESTAT, MUMBAI on the following question of law - Whether the Hon ble Tribunal was correct in setting aside the duty demand and holding that Zinc Dross cleared by the Respondents is non-excisable product in spite of (Amendment of the Central Excise Tariff Amendment Act, 2005 (No. 5 of 2005) which came into force w.e.f. 28-2-2005 when Zinc Dross generated in galvanizing process has been specifically classified as excisable goods under Chapter 79 sub-heading 7902 00 10 OR 7902 00 90 of the Central Excise Tariff Act, 1985?

Summary

The Bombay High Court found that the Appeal raised a substantial question of law regarding the classification of Zinc Dross as an excisable product under the Central Excise Tariff Act. The Tribunal's decision to set aside the duty demand was questioned in light of the specific classification of Zinc Dross under the Act. The Respondent waived service.