1999 (6) TMI 222

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... involved in the appeal filed by the Revenue is whether Central Excise duty is chargeable on Aluminium Dross and furnace dug out material. 2. Shri Sumit K. Das, ld. DR submitted that the impugned goods are classifiable under Heading 26.20 of the Schedule to the Central Excise Tariff Act. These goods are also marketable as the respondents have sold the same to the customers. Accordingly the Centr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed goods are not the goods within the meaning of Central Excise Act. The Tribunal has observed as under : The process of manufacture has been spelt out by the appellants. In the melting furnace and holding furnace, the top layer is exposed to the atmosphere and gets oxidised and a thin layer/film is thus formed which is removed by manual skimming operation. The refuse or skimmed material so remo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the excisability without determining whether the items came into existence as a result of manufacture. Therefore, ratio of the Supreme Court judgment delivered in Indian Aluminium Co. applies to this case. Criteria of marketability, an essential ingredient for dutiability is also not satisfied. Therefore, the items are not `goods within the meaning of Central Excises and Salt Act, 1944. 5. Fol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X