India at the rate set forth in the first schedule. Under item 26B of the Central Excise Tariff being the schedule of the Act under ... above item.
According to the Brussels Nomenclature Chapter 79 under beginning para 79.03 wrought plates, sheet and strips it has been laid down that above
Collector of Central Excise, Madras 1985 (22) ELT 437 (Tribunal). In para 21 reference had been made to the "mischief rule" applicable ... expression "waste and scrap". In the case of zinc (TI. 26B) the explanation included dross and ash. In the case of aluminium
imported Zinc Ash had arisen in the course of smelting operations. Paras 12 and 15 of the said judgment being relevant are reproduced
"12. Under ... zinc dross and zinc ashes, falling under sub-item (1) of Item 26B of 1st Schedule to the CESA, 1944 as are arising
which were specified in any of the sub-items of Items No. 26B of the Tariff.
10. The Central Excise Tariff in respect of ferrous ... aligned with the Customs Tariff as a part of 1983 Budget. Para 137 of the Finance Minister's Budget speech is extracted below
allowable under Rule 56A and the item falling under Item No. 26B are covered under Sl. No. 14A of the List of Goods Notified under ... Tribunal) and drew our attention to para 5 of the said order, which for convenience of reference is reproduced below:
"5. A scrutiny
Lallubhai Amichand Ltd. vs Collector Of Central Excise on 4 June, 1984
Equivalent citations: 1984
Modi Vanaspati Mfg. Co. vs Collector Of Customs And Central Excise on 30 November, 1984
Ilac Ltd. vs Collector Of Central Excise on 19 March, 1985
Equivalent citations: 1985(21
Finolex Cables Ltd. vs Collector Of Central Excise on 24 April, 1995
Equivalent citations: 1996
M/S Saytapal Shivkumar Ltd vs The Union Of India on 1 August, 2018
Equivalent
