2008 (11) TMI 550

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..... Shri Anand Nainawati, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Duty of Rs. 15,87,467/- stand confirmed against the appellants in respect of Zinc Ash generated during manufacture of Zinc Oxide, by classifying the same under heading 28170010. The authorities below have not followed the earlier decisions of the Hon'ble Supre .....

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..... Tariff by way of 'ash and residue', would the same by itself make 'dross' subject to payment of excise duty although no manufacturing process is involved." The above paragraph answers the reasoning adopted by the authorities below. As such, we are of the view that appellants have strong case in their favour and we, accordingly, allow the stay petition unconditionally. (Dictated & Pronounced in t .....

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