https://www.taxtmi.com/caselaws?id=86048 A tariff classification entry does not control the interpretation of an exemption notification where the notification uses different wording and draws its own distinction between zinc powders and other goods. The identity of zinc dust for notification purposes required reconsideration on the basis of trade understanding and technical literature, so the surviving refund claims were remanded for de novo examination. The refund claims at Sl. Nos. 8 to 23 were filed beyond the statutory limitation period and were rejected as time-barred. en-us Fri, 08 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86048 A tariff classification entry does not control the interpretation of an exemption notification where the notification uses different wording and draws its own distinction between zinc powders and other goods. The identity of zinc dust for notification purposes required reconsideration on the basis of trade understanding and technical literature, so the surviving refund claims were remanded for de novo examination. The refund claims at Sl. Nos. 8 to 23 were filed beyond the statutory limitation period and were rejected as time-barred. Case-Laws Customs Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86048