2000 (5) TMI 369

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en filed by the Revenue against the order-in-appeal dated 13-5-1994 of the Collector (Appeals) and the question involved therein is regarding the classification of aluminium dross and skimmings obtained in the process of remelting of aluminium ingots and scraps. 2. The Assistant Collector through the order-in-original dated 21-1-1992 classified the above referred products under sub-heading 7602 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the same are squarely covered by Heading 26.20 of the CETA, as held by the Collector (Appeals) in the impugned order. We do not find any infirmity in his order for upsetting the same. The respondents have in their written submissions referred to the decision of the Apex Court in Union of India v. Indian Aluminium Co. Ltd., 1995 (77) E.L.T. 268 (S.C.) = 1995 (58) ECR 612 (S.C.) and the decision o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X