2003 (2) TMI 104

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..... whether Zinc Dross is liable to excise duty under Chapter 26 of the Schedule to the Central Excise Tariff Act. 2. Shri M.P. Dev Nath, learned Advocate submitted that for manufacture of Galvanized Flat rolled products of iron and steel, the Appellants used zinc ingots; that in the process of production of said products, zinc dross is generated as waste; that it has been held by the Appellate Tri .....

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..... is set aside." He, further, mentioned that the Appellate Tribunal in the case of Siddarth Tubes Ltd. v. Commissioner of Central Excise, Indore, Final Order No. A/396/2002 NB(DB), dated 8-4-2002 has held that Zinc dross and Zinc scaling are not 'goods', hence non-excisable. He, finally mentioned that initially they were paying the excise duty on zinc dross; that after the decision in the case of S .....

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..... also referred to a Bill of Entry filed for the clearance of Zinc dross imported by the importers from US. He, therefore, contended that all these documents clearly prove that zinc dross is a manufactured item which is a chemical; that as such the impugned product satisfy the test as laid down by the Supreme Court for holding any product as excisable. 4. We have considered the submissions of both .....

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