1999 (1) TMI 254

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..... The dispute in this appeal is whether lead ash is excisable or not. The appellants have contested that the lead ash arise in the process of galvanisation of iron and steel wire. In the process of galvanisation, the lead ash appears on the surface or on the corners of bath of lead and collected as such. The admitted position is that the lead ash is sometimes sold in the market. The department was o .....

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..... I. v. Indian Aluminium Co. Limited [1995 (77) E.L.T. 268 (S.C.)]. He submits that in this case also there was dross and skimmings which came on the bath and is removed as froth. He submits that the same situation happens in the present case also, therefore, he submits that the issue is fully covered by the above decision of the Apex Court and prays that the appeal may be allowed. 3. Shri M.P. Si .....

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..... f it is sold in the market, it does not make itself goods for levy of Central Excise duty as was held by the Apex Court in the case of Indian Aluminium Co. Limited cited above. Following the ratio of this judgment, we hold that the lead ash is not goods for the purpose of levy of Central Excise duty. 5. In view of the above findings, the appeal is allowed. - - TaxTMI - TMITax - Central Excis .....

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