Tariff classification of zinc ash, dust and dross favoured specific heading over residuary entry under excise law.

Goods specifically covered by Item 26B(1) of the Central Excise Tariff had to be assessed under that entry rather than the residuary Item 68. Zinc ash, dust and dross arising during galvanisation were treated as falling within the zinc unwrought description, with zinc dust regarded as sufficiently similar to zinc dross and ash for tariff classification purposes. The stated exemption notification was applied in the same classification context. The classification under Item 68 was therefore displaced by Item 26B(1), and the adverse classification against the assessee was set aside.

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Issues: Whether zinc ash, dust and dross arising during galvanisation were classifiable under Item 68 of the Central Excise Tariff or under Item 26B(1) of the Tariff as zinc unwrought.

Analysis: Goods specifically covered by Item 26B(1) had to be assessed under that entry and not under the residuary Item 68. Zinc dust was not expressly named in Item 26B(1), but it was held to be similar to zinc dross and ash and therefore fell within the same tariff description as zinc unwrought. The stated exemption notification was also treated as applicable in the relevant classification context.

Conclusion: The goods were classifiable under Item 26B(1) and not under Item 68, and the classification adopted against the assessee was set aside.

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