Customs classification of remelted zinc turns on zinc content and test reports; goods treated as zinc alloy.

Remelted zinc imported for classification under Chapter 79 was examined against the tariff heading notes and the declared zinc content. Because the goods contained 95.85% and 95.75% zinc, they did not meet the requirement for zinc not alloyed under CTH 7901 12 00. Reliance on the department's test reports was accepted as a proper basis for classification, and the cited precedents were distinguished on their facts. The goods were therefore classified under CTH 7901 20 90 as zinc alloys, and the demand and impugned orders were upheld.

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Issues: Whether remelted zinc imported by the assessee was classifiable under CTH 7901 12 00 as zinc not alloyed or under CTH 7901 20 90 as zinc alloys.

Analysis: The goods were examined with reference to Chapter 79 of the Customs Tariff Act, 1975 and the sub-heading notes. The declared zinc content of the imported goods was 95.85% and 95.75%, which did not satisfy the requirement for zinc not alloyed. The objection to reliance on test reports was rejected, as the department's reliance on the reports for determining classification was held to be proper. The authorities also found that the cited precedents turned on different facts.

Conclusion: The goods were correctly classified under CTH 7901 20 90. The demand and the impugned orders were upheld, and the appeal was dismissed.

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