Withdrawal of Circulars/Instruction on excisability of bagasse, aluminium/ zinc dross

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..... ner of Central Excise (All), Principal Chief Commissioner /Chief Commissioner of Central Excise and Service Tax (All), Principal Commissioner of Central Excise, Service Tax (All), Web-master, CBEC Madam/sir, Subject:- Withdrawal of Circulars/Instruction on excisability of bagasse, aluminium/ zinc dross - reg. Excisability of bagasse and similar other by-products or wastes arising during .....

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..... in case of M/s Hindalco Industries Ltd. vs.Union of India [2015(315)E.L.T.10 (Bom.)] came to similar conclusion in relation to dross and skimming of aluminium, zinc or other non-ferrous metal. 3. In the light of the above judgments, circulars of the Board on the subject viz 904/24/2009-CX dated 28.10.2009, 941/02/2011-CX dated 14.02.2011 and instruction issued vide F.No.17/02/2009-CX(Pt.) dated .....

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..... all be determined by using reasonable means consistent with the principles of valuation contained in the Excise Act and the rules made thereunder." 4.2 Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such by product or waste, which are non-excisable goods and are cleared for a consideration from the factory need to be treated like exempted goods for the purpose of reversal .....

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