- (1.) The writ application being C.O. No. 21825 (W) of 1995 filed by the petitioners praying for a declaration that C.N. Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE dated March 1, 1988 as amended by Notification No. 27/91/CE dated July 25, 1991. In the writ application there is a further prayer for a direction upon the respondent authority to refund the excise duty paid by the petitioner towards the Central Excise Duty.
(2.) The writ application being No. 21826(W) of 1995 filed for a declaration clarifying that the CN Dross comes under sub-heading No. 2620.00 of Chapter 26 of the Schedule to the Central Excise Tariff Act, 1985 and it comes within the purview of exemption of Central Excise Duty in terms of Notification No. 19/88/CE dated March 1, 1988 as amended by Notification No. 27/91/CE dated July 25, 1991. Since same point of law is to be decided in both the writ applications on the basis of almost same facts and circumstances both the writ applications are taken up for analogous hearing.
(3.) The respondent No.l was engaged in manufacturing coins of various denominations in its premises at Alipore Calcutta- 700053. The respondent No.l possessed Central Excise Registration Certificate No.l8/IGM/Cal/F/4/92. Most of the articles manufactured by the respondent No.1 were exempted from levy of Central Excise Duty by virtue of exemption Notifications issued by the Government of India. The respondent No.l used to manufacture coins by using copper and nickel alloy as raw materials. In course of such manufacturing, ash and residues known as Dross (hereinafter referred to as the CN Dross) were thrown out by way of removing impurities from the raw materials. The respondent No.2 was engaged by the respondent No.l as their selling agent for the purpose of auction sale of CN Dross.;