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1. 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...

2. 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...

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

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

5. 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...

6. 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...

7. CENVAT Credit - Separate Accounts - Prima facie it was impossible for the Appellants to maintain separate account and inventory of Zinc Skimming used for manufacture of...

8. Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may...

9. Classification of goods - Ber Berry - containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices - The process of manufacture...

10. Rerolling process of the hot roll flat bars - if a hot rolled product has been subjected to very light cold rolling process known as skin pass or pinch pass without...

11. Classification of an end product derived from processing dry dates under the Central Excise Tariff, whether it qualifies as "manufacture" under the Central Excise Act,...

12. CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the...

13. Process amounting to manufacture or not - processes to refine and purify the various petroleum products (Petroleum Benzine and Hexane) to obtain specified grade of...

14. 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...

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