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2003 (2) TMI 104 - AT - Central Excise
Issues:
1. Excisability of Zinc Dross under Chapter 26 of the Schedule to the Central Excise Tariff Act. Analysis: Issue 1: Excisability of Zinc Dross under Chapter 26 of the Schedule to the Central Excise Tariff Act. The appeal filed by M/s. National Steel Industries Ltd. raised the question of whether Zinc Dross is liable to excise duty under Chapter 26 of the Schedule to the Central Excise Tariff Act. The Appellant argued that Zinc Dross is a byproduct generated during the production of Galvanized Flat rolled products of iron and steel, and it is considered waste. They relied on previous decisions by the Appellate Tribunal and the Supreme Court to support their claim that Zinc dross is refuse and not chargeable to excise duty. The Appellate Tribunal referenced the case of Tata Iron and Steel Company Ltd. where it was established that 'dross' is refuse and not subject to excise duty. The Tribunal also mentioned the decision in the case of Siddarth Tubes Ltd., where it was held that Zinc dross is not excisable goods. Consequently, the impugned order was set aside, and the appeal was allowed. In contrast, the Senior Departmental Representative argued that Zinc dross is a manufactured product that is marketable and, therefore, excisable. They presented documents such as the "Scrap Specifications Circular, 1994," a Notification under the Foreign Trade (Development and Regulation) Act, and a Bill of Entry for imported Zinc dross to support their claim that Zinc dross is a manufactured item and satisfies the criteria for excisability. However, the Tribunal found merit in the Appellant's submissions and upheld the decisions from previous cases, ultimately setting aside the impugned order and allowing the appeal. This judgment clarifies the excisability of Zinc Dross under the Central Excise Tariff Act, emphasizing that 'dross' is considered refuse and not subject to excise duty based on established legal precedents and interpretations of the Supreme Court and previous Tribunal decisions.
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