Supreme Court of India
Collector of Central Excise, Patna v. M/s. Tata Iron and Steel Co. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above decision of the Tribunal following this Court'.s opinion in Indian Aluminium Company Limited (supra), H we disagree with the appellant's that zinc dross, flux skimming and zinc C.C.E. v.
Judgment, page 15
From the headnote
Central Excise Act, 1944-Sections 2(d) & 3-Central Excise Tariff Act, 1985-Zinc dross and Flux skimming arising out of galvanisation of steel sheets-Levy of excise duty by Revenue treating them as excisable goods Correctness of-Held, Zinc dross and flux skimming are refuse and are not marketable commodities and hence not liable to excise duty. Respondent-assessees are engaged in the manufacture of steel sheets and galvanisation of steel sheets. During the process of galvanisation, two products-zinc dross and flux skimming - come into existence. The Revenue found that the two products were
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