Tariff assessment of zinc ash must cover the full material, with exemption claim left for fresh consideration.

Zinc ash specifically covered by Tariff Heading 79.02 was required to be assessed as zinc ash on the entire quantity, not merely on its zinc content. The mere presence of zinc in the material did not justify limiting duty to the zinc content alone, and the direction to levy duty only on that basis was not sustainable. The question of exemption under Notification No. 179/84 had not been examined by the lower appellate authority, so that issue was remanded for fresh consideration.

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Issues: (i) Whether zinc ash specifically falling under Tariff Heading 79.02 had to be assessed on the entire quantity of zinc ash and not merely on the zinc content therein.

Analysis: Zinc ash was specifically mentioned in Tariff Heading 79.02, and therefore it was required to be assessed in that form. The mere fact that the material contained zinc did not justify restricting duty to the zinc content alone. The question whether exemption under Notification No. 179/84 was available to the zinc ash was not examined by the lower appellate authority and required fresh consideration.

Conclusion: The zinc ash was assessable as such under the tariff heading, and the direction to levy duty only on the zinc content was not sustainable. The matter was remanded for decision on the respondents' claim to exemption under Notification No. 179/84.

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