https://www.taxtmi.com/caselaws?id=73417 Zinc dross was treated as falling within Tariff Item 26B(1) because the zinc heading was construed as inclusive, and the word "unwrought" did not qualify every item listed in that entry. The presence of items such as cathodes and anodes showed that the tariff covered the enumerated articles as described, including zinc dross. On additional customs duty, the controlling test was whether the imported article answered the tariff description; the fact that zinc dross was said not to be manufactured goods was irrelevant once the entry specifically covered it. Additional duty was therefore sustained on the imported zinc dross. en-us Thu, 12 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73417 Zinc dross was treated as falling within Tariff Item 26B(1) because the zinc heading was construed as inclusive, and the word "unwrought" did not qualify every item listed in that entry. The presence of items such as cathodes and anodes showed that the tariff covered the enumerated articles as described, including zinc dross. On additional customs duty, the controlling test was whether the imported article answered the tariff description; the fact that zinc dross was said not to be manufactured goods was irrelevant once the entry specifically covered it. Additional duty was therefore sustained on the imported zinc dross. Case-Laws Central Excise Thu, 12 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73417