Zinc scrap classification and import licence requirements turned on lab reports, trade documents, and Exim policy treatment.

Imported zinc goods described as zinc scrap "SAVES" were examined for classification as zinc dross and for licence requirements. The analysis noted that laboratory reports showed zinc content above 92% but did not conclusively establish zinc dross, and they did not answer whether the sample matched the ISRI specification for zinc scrap "SAVES". Import documents, including the foreign supplier's papers, described the goods as zinc waste and scrap, and earlier decisions were relied on to distinguish high-zinc material from zinc dross. The relevant Exim policy was also noted as permitting import of zinc scrap and certain zinc dross categories freely.

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Issues: Whether the imported zinc goods declared as zinc scrap "SAVES" were in fact zinc dross and, if so, whether they required a specific import licence or were freely importable.

Analysis: The two laboratory reports showed zinc content above 92%, but the customs laboratory did not give a definite finding that the goods were zinc dross and only stated that they appeared to be a dross type of material. The reports also did not answer the specific query whether the sample conformed to the ISRI specification for zinc scrap "SAVES". The import documents, including the foreign supplier's papers, described the goods as zinc waste and scrap, and nothing concrete was produced to discredit that description. The Tribunal also relied on earlier decisions holding that goods with zinc content above 92% could not be classified as zinc dross. In addition, the relevant Exim policy permitted import of zinc scrap and certain zinc dross categories freely, so confiscation could not be sustained on the basis of lack of licence.

Conclusion: The imported goods were held to be freely importable and not liable to confiscation or penalty.

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