7/23/2019 Case law on al. dross and skimming.docx
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F. No. 17/02/2009-CX.1 (Pt)
Government of India
Ministr of Finan!e
"e#artment of $even%e
Centra& 'oard of !ise * C%stoms
New Delhi, the 12thNovember, 2014
+%,e!t %dment of te arer 'en! of 3ri,%na& on 4&%min%m
dross and s5immin
re.
I am directed to bring judgment of Honble Tribunal !arger "ench#
in ca$e of %&$ HindalcoIndu$trie$ !td '$ (ommi$$ioner of
(entral )*ci$e, "ela+ur, %umbai III and Nag+ur 2014-
TI.!-1/2-()TT-%um-!"#3 In thi$ ca$e an im+ortant ue$tion of law
wa$ framed andan$wered3 The reference made to the !arger "ench a$
defined in +aragra+h 1 and the an$wer to
the reference a$ given in +aragra+h / of the judgment i$
re+roduced below for ea$e of reference3
23 5The reference made to the !arger "ench read$ a$ follow$6
7a8 9hether luminium Dro$$ and :imming$ or $imilar Non-ferrou$
%etal Dro$$ and:imming$, which ari$e in the +roce$$ of manufacture
of aluminium & Non-ferrou$ metal
+roduct$ can be con$idered a$ a ;manufactured good$ and hence
e*ci$able for the +eriod +o$t
103044?
.r
7b8 Notwith$tanding the )*+lanation to ection 27d8, luminium
Dro$$ :imming$ or other Non-
ferrou$ metal dro$$ and :imming$ cannot be con$idered a$
;manufactured +roduct$ and hence,
not liable to e*ci$e dut@? A
B3 5In the factual and legal matri* di$cu$$ed above, we an$wer
the reference made to u$ a$follow$6-
luminium dro$$ and $:imming$ and $imilar non-ferrou$ metal dro$$
and $:imming$ which ari$ea$ a b@-+roduct in the +roce$$ of
manufacture of aluminium & non-ferrou$ metal +roduct$ are
manufactured good$ and hence e*ci$able w3e3f3 1030443A
43 Thi$ i$ an im+ortant judgment and $et$ out the correct legal
+o$ition in the matter3 Cield
officer$ are directed to follow the $ame in ca$e$ covered b@
$imilar fact$3 Difficult@ if an@ in
im+lementing thi$ in$truction ma@ be brought to the notice of
the "oard3
