2016 (8) TMI 345

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..... he Tribunal in respondent's own case which squarely settled the matter in favour of the respondent where it was held that as per Apex Court judgment in the case of Union of India v. Indian Aluminium Co. Ltd., the dross and skimming of Aluminium are neither goods nor marketable commodities and, hence, are not liable to Excise duty. - Decided against the Revenue
Ms. Archana Wadhwa, Member (Judici .....

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..... Mishra, learned DR for the Revenue and Shri B.L. Narsimhan, Advocate for the respondent. The learned DR reiterated the findings of the authorities below. The learned Advocate for the respondent submitted that the issue has been settled in the respondents own case reported in 2015 - TIOL - 1218 - CESTAT - DEL. 4. The excisability of Aluminium Dross and Skimming arisen during the manufacture of a .....

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..... India v. Indian Aluminium Co. Ltd. (supra) has held that the dross and skimming of Aluminium neither goods nor marketable commodities and, hence, are not liable to Excise duty. Though Apex Court's judgment pertains to the period prior to 1986 when there was no specific entry in the Central Excise Tariff for dross and skimming of non-ferrous metal in the Central Excise Tariff and the such dross an .....

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..... (S.C.) for treating the product as marketable, what is relevant is as to whether there is existence of market for it and the product is known to commence as marketable commodity and merely that some waste or by-product is sold, this cannot be treated as evidence of marketability. In this case, no such evidence of existence of market for aluminium dross and skimming, like prices of this item being .....

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..... he industry for extraction of metal or as starting material for manufacture of metal compounds. Such ash and residues would, obviously, be marketable as there would be demand for the same from metal extraction and chemical industry. But in this regard, no evidence in form of evidence of end use of the dross for extraction of aluminium or for manufacture of aluminium compound has been produced. The .....

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