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TMI BlogApplicability of excise duty on Zinc DrossX X X X Extracts X X X X X X X X Extracts X X X X ..... Please inform whether central excise duty is payable on th ZINC DROSS ? ....... with ref. to the following apex court judgements....... ( The Hon'ble Supreme Court in the case of CCE Vs. Tata Iron Steel Co. ( 2004 (2) TMI 68 - SUPREME COURT OF INDIA)= 2004 (165) ELT 386 (SC) held that "Zinc Dross" arising as refuse during galvanization process is not excisable goods. The decision of apex cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case CCE Vs. Indian Aluminium Co. Ltd . (2006 (9) TMI 6 - SUPREME COURT OF INDIA) = 2006 (203) ELT 3 (SC) also refers ) . THANKS - Reply By Dinesh Gupta - The Reply = This matter is subject to review at different platform (though I am not able to recall the same at this time) but I am sure that this issue is very important. In one case, in case of Import, the marketability has been es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablished and held as subject to customs duty. Now, i believe that since there is established market, the required facts needs to be put before the appropriate forum and the issue of marketability must be solved. On the other side, you may refer to amended definition of manufacture. If you are fetching anything, the same will be subject to levy of excise duty even if the same product is not market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in view of various apex court decisions. - Applicability of excise duty on Zinc Dross - Query Started By: - Sharad Aggarwal Dated:- 11-7-2009 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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