2018 (2) TMI 376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... igh Court in the case of Hindalco Industries Limited Versus Union of India [2014 (12) TMI 657 - BOMBAY HIGH COURT], wherein Hon'ble Bombay High Court has been held that Dross and skimming of aluminium, zinc or other non-ferrous metal are waste and hence not dutiable - appeal dismissed - decided against Revenue. - E/2869 & 2870/2009-EX[DB] - A/71895-71896/2017-EX [DB] - Dated:- 17-9-2017 - for A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learance of these goods during the period February, 2007 to February, 2008. Thus Show Cause Notice(s) proposed demand ₹ 89,563/- dated 04/02/2008 ₹ 1,31,282/- dated 12/06/2008. 3. The Adjudicating Authority dropped the demand observing that Zinc Dross Zinc Ash cannot be treated as excisable commodity relying on the ruling of Honble Supreme Court in the case of Commissioner of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase of Hindalco Industries Limited Versus Union of India reported at 2015 (315) E.L.T. 10 (Bombay), wherein Honble Bombay High Court has been held that Dross and skimming of aluminium, zinc or other non-ferrous metal are waste and hence not dutiable. Accordingly, we dismiss these appeals filed by the Revenue. The respondent shall be entitled for consequential relief, in accordance with law. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X