2015 (10) TMI 1632

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..... nder 2620 99 00 of CETA, 1985. Prima facie, we find force in the submission of the ld. Advocate for the applicant that in view of the Chapter Note 3 of Chapter 26 of the CETA, 1985, the refuse/residue, namely, Silico Manganese slag which are not used for the purpose of extraction of metal or chemical compound would not fall under the scope of the said Tariff Entry. Also, we find that the present d .....

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..... applicant submits that demand has been confirmed against them for clearance of Silico Manganese slag for the period of 2005-2006 to 2006-2007 proposing its classification under Chapter sub-heading 2620 99 00 of CETA, 1985. His submission is that the said product emerges during the course of manufacture of Silico Manganese, is a refuse/residue and cannot come under the scope of proposed Tariff sub .....

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..... if the said refuse/residue is sold in the market. Also he submits that the company has incurred an accumulated loss of ₹ 4.48 crores in the previous financial year. 3. The ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perused the record. 5. Prima facie we find that the Silico Manganese slag which emerges during the course o .....

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