Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Whether "Zn-dross" is excisable goods or not - Held Yes - Zinc ...


Zn-Dross Deemed Excisable: High Zinc Content Makes It a Marketable Good in Galvanized Tube Manufacturing.

June 4, 2015

Case Laws     Central Excise     HC

Whether "Zn-dross" is excisable goods or not - Held Yes - Zinc content is more than 96% in a "Zn-dross" which is a byproduct of main manufacturing process of galvanized tubes and this by-product viz. "Zn-dross" is a commercially another item, which is saleable and purchasable in a market - HC

View Source

 


 

You may also like:

  1. Aluminium Dross and Skimmings or similar Non-ferrous Metal Dross and Skimmings - Merely selling does not mean dross and skimming are marketable commodity as even rubbish...

  2. Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

  3. Reversal of CENVAT Credit - non-excisable/exempt goods - Zinc Dross/Cyclone/Ash which comes into existence during the manufacture of Galvanized Steel Pipes/Tubes - Rule...

  4. Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and...

  5. Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - There is no specific heading in the tariff (CTA, 1975) for classification of the...

  6. Provisional release of goods - Aluminium Dross - Aluminium Ingots - o CVD is prima facie leviable when no Excise Duty is leviable on Aluminium Dross. - AT

  7. Duty demand - Import of aluminium dross - cost for extracting aluminium from dross cannot be equated with the cost of copper from copper dross - no reason to reject the...

  8. Levy of duty on aluminium dross - whether Aluminium Dross emerging as product is excisable or otherwise - Everything which is sold is not necessarily a marketable...

  9. In view of the addition of Explanation to Section 2 (d), Zinc Dross is to be deemed as 'marketable' and, therefore, they have to be considered as excisable goods and...

  10. Penalty for mis-declaration of goods - import of CRT picture tubes 14“ CRT picture tubes - there was absolutely no reason for mentioning the words “data graphic display...

  11. Valuation - import of digital device (media) with contents - the value of the goods must include a value for the contents. - AT

  12. Manufacturing of corrugated galvanised sheet from plain galvanised sheet - the said activity amounts to manufacture. - AT

  13. Judgment of the Larger Bench of Tribunal on Aluminum dross and skimming – reg. - Order-Instruction

  14. Dross arising during the process of galvanization - Zinc Dross cleared by the appellant is not excisable product and hence not liable to duty - AT

  15. Classification of goods - product ‘Zn EDTA - Zinc Ethylenediamine Tetra Acetic Acid) - Fe EDTA - The products, viz. “Zn EDTA” and “Fe EDTA” manufactured and supplied by...

 

Quick Updates:Latest Updates