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TMI Blog2013 (11) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... NEW DELHI ] – in view of the addition of Explanation to Section 2 (d), Zinc Dross is to be deemed as 'marketable' and, therefore, they have to be considered as excisable goods and liable to excise duty - There are conflicting decisions to two Benches of the Tribunal, the matter should be placed before a larger Bench of the Tribunal for resolution of the conflicting views. - matter referred to larger bench. - E/165/11, E/1120/12, E/85751 & 87523/13-Mum - - - Dated:- 25-9-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Gajendra Jain, Adv. For the Respondent : Shri Navneet, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeals are directed against Orders-in-Original no. Belapur/25-26/Tal/R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (Tri-Mum) in respect of Zinc Dross, which arose as a by-product during the galvanization of CR coils and the period involved was also post 10.05.2008. This Tribunal after considering the amendment to Section 2 (d) of the Central Excise Act, 1944 effective from 10.05.2008, wherein an Explanation was added to state that "'goods' includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable", held that Zinc Dross is not a manufactured product and hence, the same is not liable to excise duty. Accordingly, he pleads for allowing the appeals. 4. The learned Addl. Commissioner (AR) appearing for the Revenue, on the other hand, contends that a Co-ordinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for resolution of the conflicting views. 5.2 Accordingly, we place the following points for consideration by the Larger Bench:- Whether Aluminium Dross and Skimmings or similar Non-ferrous Metal Dross and Skimmings, which arise in the process of manufacture of aluminium/Non-ferrous metal products can be considered as a 'manufactured goods' and hence excisable for the period post 10.05.2008 in view of the Explanation added to Section 2 (d) of the Central Excise Act, 1944? OR Notwithstanding the Explanation to Section 2 (d), Aluminium Dross and Skimmings or other Non-ferrous metal dross and Skimmings cannot be considered as 'manufactured products' and hence, not liable to excise duty? 6. The Registry is directed to pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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