By TIOL News Service

MUMBAI, JULY 28, 2017: THIS is a Revenue appeal filed in the year 2007.

The facts are that Imports of Zinc Skimming were made prior to 10.05.2008.

The Division Bench observed –

+ Goods are liable to excise duty if twin test is satisfied as has been held by the Apex Court in the case of Tata Iron & Steel Co. Ltd. – 2003-TIOL-94-SC-CUS.

+ During the relevant periods when zinc dross and zinc skimming came to India, such goods were not recognized by law to have been excisable goods for levy under Central Excise law.

+ Explanation to Section 2(d) of the Central Excise Act, 1944, prescribing capability of marketing as criteria to levy excise duty was inserted w.e.f. 10.05.2008. Therefore, when there was no manufacture of excisable goods, the import shall not be liable to additional duty of customs.

Revenue's appeal was dismissed.

(See 2017-TIOL-2642-CESTAT-MUM)