Supreme Court · 2006 INSC 681 · Decided 29 September 2006
Commissioner of Central Excise v. M/S. Indian Aluminium CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 681 · [2006] SUPP. 6 S.C.R. 886
- Case number
- CIVIL APPEAL No. 240/2005
- Decided
- 29 September 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE v. MIS. INDIAN ALUMINIUM CO. LTD. SEPTEMBER 29, 2006 B (S.B. SINHA AND DAL VEER BHANDARI, JJ.) Central Excise Tariff Act, 1985-Heading 26.20 'zinc dross' and 'flux skimming '-Dutiability-The articles previously held to be 'waste and scrap' not exigible to duty by Supreme are not dutiable as they are not manufactured products-The commodity is not exigible for tax only because it has saleable value and contains high percentage of metal. D Words and Phrases: · Manufacture'--Meaning of The question for consideration in the present case was whether 'zinc
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