https://www.taxtmi.com/caselaws?id=75000 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. en-us Mon, 11 May 1987 00:00:00 +0530 Mon, 13 Jun 2011 18:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75000 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. Case-Laws Central Excise Mon, 11 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75000