https://www.taxtmi.com/caselaws?id=81026 Zinc dross, zinc ash and zinc residue imported before 1-3-1981 were treated as falling within Item 26B(1) of the Central Excise Tariff, because the tariff then expressly included dross and ashes under zinc and later amendments confirmed that reading. The goods were therefore not classifiable under the residuary Item 68-CET. Exemption under Notification No. 168/69 was also denied because it was conditional and the required end-use was not proved on the record. The lower classification was upheld and the refund claim failed. en-us Fri, 23 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81026 Zinc dross, zinc ash and zinc residue imported before 1-3-1981 were treated as falling within Item 26B(1) of the Central Excise Tariff, because the tariff then expressly included dross and ashes under zinc and later amendments confirmed that reading. The goods were therefore not classifiable under the residuary Item 68-CET. Exemption under Notification No. 168/69 was also denied because it was conditional and the required end-use was not proved on the record. The lower classification was upheld and the refund claim failed. Case-Laws Customs Fri, 23 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81026