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 April 2013 Year 2013 This

Dross arising during the process of galvanization - Zinc Dross ...


Zinc Dross from Galvanization Process Not Excisable, No Duty Imposed on Appellant's Clearance.

April 8, 2013

Case Laws     Central Excise     AT

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

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Classification of imported zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - whether the zinc dross in question is of...

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

  5. 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...

  6. The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand...

  7. Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

  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. Zinc Ash - cleared from factory for consideration - whether excisable product or not? - Goods are non-excisable when cleared from the factory for a consideration, are to...

  10. 100% EOU - though dross and skimming do arise during the process of manufacture but these are not manufactured products. An article is not exigible to tax only because...

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

  12. 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...

  13. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

  14. Even if attracting nil rate of duty, the goods remain excisable and they do not become non-excisable. Therefore, just because the goods listed in the schedule attract...

  15. Whether the Treated Tamarind Kernel Powder produced by the assessees is excisable – prima facie the processes constitute a manufacturing process - AT

 

Quick Updates:Latest Updates