COMMNR. OF CENTRAL EXCISE vs M/S INDIAN ALUMINIUM CO. LTD

The Supreme Court addressed whether zinc dross and flux skimming are excisable articles under the Central Excise Tariff Act. The Court held that the classification of dross has evolved, and it is no longer considered merely waste or scrap but rather falls under 'ash and residue' as per Chapter 26 of the Tariff. The Court upheld the Tribunal's decision, affirming that dross, containing a significant percentage of aluminium, is marketable and thus qualifies as 'goods' subject to excise duty.