https://www.taxtmi.com/caselaws?id=74644 Zinc ash imported before 1981 was treated as classifiable under Tariff Item 68 rather than Tariff Item 26B, following the earlier Tribunal ruling accepted by the parties. On that basis, duty liability was to be recomputed under Item 68, and any exemption notification applicable to the goods would operate only if its conditions were satisfied. The classification under Item 68 was accepted in favour of the importer, the contrary classification was rejected, and refund consequential to the revised classification was directed to be granted. en-us Thu, 06 Jun 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74644 Zinc ash imported before 1981 was treated as classifiable under Tariff Item 68 rather than Tariff Item 26B, following the earlier Tribunal ruling accepted by the parties. On that basis, duty liability was to be recomputed under Item 68, and any exemption notification applicable to the goods would operate only if its conditions were satisfied. The classification under Item 68 was accepted in favour of the importer, the contrary classification was rejected, and refund consequential to the revised classification was directed to be granted. Case-Laws Central Excise Thu, 06 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74644