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TMI Blog2011 (7) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard the advocate for the appellants and DR for the respondent. The present appeal arises from order dated 29th July 2009 passed by the Commissioner (Appeals), Noida. By the impugned order the appeal filed by the appellants against order dated 16th December 2008 passed by Additional Commissioner, Noida has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007. Considering the definition of the term excisable goods as was in force at the relevant time under the statutory provision and in view of the law laid down by the Apex Court, it is the contention on behalf of the appellants that the authorities below erred in holding the zinc ash and dross emerging during the process of galvanization of steel sheets and pipes to be an excisable product and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of galvanization of steel sheets holding the same as being by-product, after considering various provisions of law, held that : "We are of the opinion that the dross and skimming are merely the refuse, scum or rubbish throughout in the process of manufacture of aluminium sheets and, therefore, cannot be said the result of treatment, labour or manipulation whereby a new and different article eme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lates to period prior to May 2008 and the explanation clause was added to Section 2(d) of the Central Excise Act under Finance Act, 2008 came into force from 10th May 2008. The explanation provided that the clause excisable goods under Section 2 (d) would include any article material or substance which is capable of being brought and sold for consideration and such goods shall be deemed to be mark ..... X X X X Extracts X X X X X X X X Extracts X X X X
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