Tariff classification by technical test requirements prevails where zinc goods satisfy the chapter note and qualify for exemption.

Zinc goods were held to fall within the specific tariff description of zinc dust because the chapter note required spherical particles, the prescribed sieve test and the relevant metallic zinc content, and the record supported compliance with those technical requirements. In the absence of a departmental test report, the assessee's chemical test results showed that the product passed the sieve test and contained metallic zinc above the threshold. Classification could not be displaced merely by reference to the manufacturing process when the goods satisfied the tariff entry and technical note, so the exemption benefit attached.

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Issues: Whether the product manufactured by the assessee was correctly classifiable as zinc dust under Chapter sub-heading 7903.10 and entitled to the benefit of the relevant exemption notification, or was liable to be treated as zinc powder under the residuary heading.

Analysis: The applicable tariff note required zinc dust to consist of spherical particles, to satisfy the prescribed sieve test, and to contain the requisite metallic zinc content. The record showed no test report from the department, while the assessee produced chemical test results showing that the goods passed the sieve test to the required extent and contained metallic zinc well above the prescribed threshold. The classification dispute could not be decided merely on the basis of the manufacturing process when the goods satisfied the tariff description and technical requirements. The earlier appellate finding that the product conformed to the tariff note and answered the description of zinc dust was therefore supported by the material on record.

Conclusion: The product was correctly classified as zinc dust under Chapter sub-heading 7903.10 and the assessee was entitled to the benefit of the notification; the revenue's challenge failed.

Ratio Decidendi: Where the goods satisfy the specific tariff description and technical tests in the chapter note, classification must follow the tariff entry and cannot be displaced solely by reference to the manufacturing process.

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