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TMI Blog2014 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of a circular which is in respect of copper dross and copper residues and after taking into consideration that the dross contains 50% of the aluminium. The Revenue is not relying upon any other import made by other importers for the same goods during the same period. The Commissioner (Appeals) also noted the fact that there was no reason given by the Adjudicating Authority for enhancement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in respect of aluminium dross imported by the respondents. The respondent made import of aluminium dross and declared the value for assessment as US Dollar 420 per M.T. The value declared by the respondents is not accepted by the Revenue and the adjudicating authority has enhanced the value to US Dollar 787.300 per M.T. The adjudicating authority also held that the aluminium dross is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order is not sustainable. 4. We find that the issue whether the aluminium dross is liable to central excise duty or not is now settled by Hon'ble Supreme Court in the case of CCE v. Indian Aluminium Co. Ltd. - 2006 (203) E.L.T. 3 (S.C.) where it has been held that zinc dross falling under same heading is not a manufactured product and hence not liable to excise duty. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acting aluminium from dross cannot be equated with the cost of copper from copper dross and that circular cannot be blindly applied. In these circumstances we find no reason to reject the transaction value as declared by the appellants in the Bill of Entry in view of the decisions of Hon'ble Supreme Court in the case of Eicher Tractors reported in 2000 (122) E.L.T. 321. In view of the above discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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