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Issues: Whether the goods arising from the galvanising bath were classifiable as zinc dross under Heading 26.20 or as zinc alloy under Heading 79.01 of the Central Excise Tariff.
Analysis: The goods were examined in the light of the tariff headings, the relevant section and chapter notes, and Rule 1 of the interpretative rules. The material was found to contain zinc predominating by weight with other elements exceeding the threshold prescribed in sub-heading Note 1(b) to Chapter 79. The reliance on the exclusionary note under Heading 79.02 was found inapplicable because the impugned goods were classified under Heading 79.01 and were not established to be ash or residue of the kind covered under Heading 26.20. Once the goods answered the tariff description and chapter note, classification had to follow the express tariff entry.
Conclusion: The goods were held classifiable under Heading 79.01 as zinc alloy and not under Heading 26.20 as zinc dross.
Final Conclusion: The classification adopted by the Revenue was sustained and the appeal failed.
Ratio Decidendi: Classification under the Central Excise Tariff must be determined by the wording of the heading read with the relevant section and chapter notes, and where the goods satisfy the tariff description and the applicable note, they must be classified accordingly.
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