Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming – reg.

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..... rincipal Chief Commissioners of Central Excise, All the Chief Commissioners of Central Excise Sir, Subject - Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming reg. I am directed to bring judgment of Hon ble Tribunal [Larger Bench] in case of M/s Hindalco Industries Ltd Vs Commissioner of Central Excise, Belapur, Mumbai - III and Nagpur [2014-TIOL-1762-CESTAT- .....

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..... etal dross and Skimmings cannot be considered as manufactured products' and hence, not liable to excise duty? 3. In the factual and legal matrix discussed above, we answer the reference made to us as follows:- Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of manufacture of aluminium / non-ferrous metal pr .....

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