https://www.taxtmi.com/caselaws?id=86653 Plugs and sockets made by pressure die casting from unwrought zinc alloy ingots were held to be shaped zinc articles, not "unwrought zinc" in its primary forms. Because they did not fall within any specific sub-item of Item 26B of the erstwhile Central Excise Tariff, they were correctly classifiable under the residuary Item 68. On that basis, the exemption under Notification No. 180/84-C.E., which applied only to unwrought zinc, was also denied. The Revenue's classification and exemption stand were therefore upheld. en-us Fri, 21 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86653 Plugs and sockets made by pressure die casting from unwrought zinc alloy ingots were held to be shaped zinc articles, not "unwrought zinc" in its primary forms. Because they did not fall within any specific sub-item of Item 26B of the erstwhile Central Excise Tariff, they were correctly classifiable under the residuary Item 68. On that basis, the exemption under Notification No. 180/84-C.E., which applied only to unwrought zinc, was also denied. The Revenue's classification and exemption stand were therefore upheld. Case-Laws Central Excise Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86653