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TMI Blog2013 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... on’ble Supreme Court in the case of Indian Aluminum Co. Ltd. (2006 (9) TMI 6 - SUPREME COURT OF INDIA ) and TISCO (2004 (2) TMI 68 - SUPREME COURT OF INDIA) has taken a view that Zinc Dross is not excisable goods. We, therefore, following the decision of coordinate Bench hold that Zinc Dross cleared by the appellant is not excisable product and hence not liable to duty - The Order-in-Original and Order-in-Appeal are set aside - the appeals are allowed in favour of Assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... s and marketed by the appellant. Two show-cause notices dated 7-1-2008 and 5-1-2009 were issued to the appellant for the period from December, 06 to November, 07 and December, 07 to August, 08, alleging that Zinc Dross manufactured by the appellant is classifiable under Chapter 79 of the Tariff and the process is a manufacturing activity under Section 2(f) of the Central Excise Act and the goods are therefore liable to Central Excise duty. Accordingly, the show-cause notices were confirmed by the Commissioner of Central Excise vide the impugned order dated 8-12-2009 and another show-cause notice dated 7-9-2009 was issued to them for the period 1-9-2008 to 6-3-2009 which was confirmed by the Addl. Commissioner on 24-3-2010. Against this Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is sold, but the activity undertaken does not amount to manufacture. Hence, the duty is not payable. To attract duty, he submitted that the article should be goods which should have come into existence as the result of manufacture. Therefore, the Zinc Dross does not fulfil these conditions and hence is not liable to duty. He submitted that in the case of Vishal Pipes - 2010 (255) E.L.T. 532 (Tri.-Del.) even for the period after the amendment in the Tariff, it has been held by the Tribunal that Zinc Dross is not excisable. He also relied on the Tribunal's decisions in the case of Uttam Galva Steels Ltd. vide Order Nos. A/637-638/2011/EB/C-II, dated 30-6-2011 and M/s. Slugs India Ltd. vide Order No. A/779/2011/EB/C-II, dated 18-8-2011 [2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emsp;After hearing both sides, we find that the issue involved in these appeals is as to whether the Zinc Dross arising as a by-product during the process of galvanization is a manufactured product and liable to Central Excise duty. We find that this Tribunal had taken a view that Zinc Dross arising in the process of galvanization is not a manufactured product vide Order Nos. A/637-638/2011/EB/C-II, dated 30-6-2011 in the case of Uttam Galva Steel Ltd. and Order No. A/779/11/EB/C-II, dated 18-8-2011 (supra) in the case of Slugs India Ltd. 7. It is contention of the Revenue that amendment has been made in Tariff in March, 2005 to specifically cover the Zinc Dross under Chapter 79. It is further contended by the Revenue that definition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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