Classification of zinc sheets turned on whether finishing processes changed their essential character; residuary entry rejected.

Zinc sheets and plates that underwent polishing, trimming, degreasing and filming did not lose their essential character and continued to remain zinc plates and sheets. Goods specifically covered by Item 26B could not be moved to a residuary classification merely because of those finishing processes, and the argument that the processes were only incidental or ancillary to creating a new excisable product was rejected. The residuary entry was therefore held inapplicable, and the department's classification case failed.

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Issues: Whether zinc sheets and plates subjected to polishing, trimming, degreasing and filming ceased to remain zinc plates and sheets and became goods classifiable under a residuary entry.

Analysis: The processes applied to the zinc sheets and plates did not change their essential character; they remained zinc plates and sheets. Goods specifically covered by Item 26B could not be shifted to a residuary heading merely because they underwent polishing, trimming, degreasing or protective filming. The contention that these were incidental or ancillary processes to the completion of a new excisable product was untenable, because either the goods remained the same or, if a new product was claimed, the processes could not simultaneously be treated as merely incidental or ancillary.

Conclusion: The classification under the residuary entry was rejected and the department's case failed, in favour of the respondent.

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