Aluminium dross and skimmings aren't manufactured goods; decision of larger bench of CESTAT reversed

Excise & Customs : Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in process of manufacture of aluminium/non-ferrous metal products are "not manufactured goods" and hence not liable excise duty; Tribunal decision described as having taken a view that no reasonable person and no adjudicating body would take