9911796707
TMI BlogClassification of 'anode slime' and its unconditional exemption under serial no. 195 of Notification No. 12/2012-CE dated17.03.2012.X X X X Extracts X X X X X X X X Extracts X X X X ..... tries India Limited had copper processing plants at Silvassa (Dadra Nagar Haveli) and at Tuticorin (Tamil Nadu). During the refining of 'Copper Anodes' to highly pure 'Copper Cathodes' by the electrolytic process, Anode Slime emerges as a residual by-product. The Anode Slime arising at Silvassa refinery was being cleared on payment of central excise duty to the Tuticorin unit. Thereafter, from Anode Slime, selenium was extracted at Tuticorin unit and the desalinized Anode Slime was exported against cash rebate claim of central excise duty. The Chief Commissioner of Central Excise, Coimbatore Zone having jurisdiction over Tuticorin unit had taken a view that Anode Slime was exempted under serial no. 195 of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , raw Anode Slime containing Copper, Selenium, Tellurium, Gold, Silver etc. emerges as a residual and saleable by-product. 3. M/s Sterlite Industries (I) Limited have two copper processing units with a smelter and refinery at Tuticorin (Tamil Nadu) and refinery at Silvassa (Dadra Nagar Haveli). 4. The raw anode slime arising from the refinery is leached and used for recovery of copper left in the slime and for recovery of Tellurium in the form of Copper Telluride. The Anode Slime after recovery of copper and Tellurium may be called Anode Slime (Stage-I). 5. The Anode Slime (Stage-I) left from these two processes is then sent to Tuticorin unit for extraction of Selenium. The Anode Slime (Stage-I) is cleared from Silvassa unit on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 37B of the Central Excise Act, 1944 , Board can issue orders, instructions and directions to the Central Excise Officers for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods. However, Board cannot exercise power under the said Section so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner. It was observed that only one assessee had represented for the said clarification and hence Section 37B of the Central Excise Act, 1944 was not applicable. 8. Accordingly, it was decided in October, 2013 not to issue any clarification in the subject matter. The same was conveyed to the Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for different periods are pending at various stages. As per the details in para 19 of the subject Writ Petition, the status of these cases are as follows: S. No. Period Amount involved (in Rs.) Present status as per WP filed by the party 1 August 2011 to January 2012 166,83,21,408 Commissioner of Central Excise, Tirunelveli had passed Order-in-Original No. 02/CE/COMMR/2013 dated 13.03.2013 confirming the demand of erroneous paid rebate of ₹ 166,83,21,408. CESTAT has vide order dated 28.01.2014 remanded the matter for de-novo adjudication and is pending with the Commissioner of Central Excise, Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the raw Anode Slime and Anode Slime at Stage -I and Stage-II of processing are dutiable or the same are exempted under serial no. 195 of Notification No. 12/2012-CE dated 17.03.2012, which is reproduced below- S. No. Heading Description of excisable goods Rate Condition 195 7105 or 7112 Dust and powder of natural precious or semi-precious stones; waste and scrap of precious metals or metals clad with precious metals, arising in course of manufacture of goods falling in Chapter 71 Nil - 14. The above entry in the notification covers two catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise in the course of manufacture of good of chapter 71. 18. Regarding the first condition i.e. whether Anode Slime is a waste and scrap of precious metal, it is observed that anything can be called as waste and scrap of precious metals only if it is generated out of manufacturing of precious metals. The Anode Slime contains only traces of precious metals or precious metal compounds and hence is not covered under the term 'waste and scrap of precious metal'. Therefore, Anode Slime does not fall under part (a) of heading 7112 but falls in part (b) of the said heading which covers 'other waste and scrap containing precious metal or precious compound'. Since, the exemption is available to only part (a) of the heading 7112, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
