https://www.taxtmi.com/caselaws?id=86737 Zinc dross with high zinc content was held not to fall within Chapter Heading 26.02 as a residue, because that heading covers material emerging from ore or concentrate processing and typically with relatively lower metallic concentration. The goods arose instead from the electrolytic galvanising process, and the Tribunal treated the supporting classification material for non-ferrous scrap as consistent with scrap treatment rather than residue. On that basis, the goods were correctly classified under Tariff Heading 79.01 and the claim for classification under Chapter Heading 26.02 was rejected. en-us Fri, 31 Jan 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86737 Zinc dross with high zinc content was held not to fall within Chapter Heading 26.02 as a residue, because that heading covers material emerging from ore or concentrate processing and typically with relatively lower metallic concentration. The goods arose instead from the electrolytic galvanising process, and the Tribunal treated the supporting classification material for non-ferrous scrap as consistent with scrap treatment rather than residue. On that basis, the goods were correctly classified under Tariff Heading 79.01 and the claim for classification under Chapter Heading 26.02 was rejected. Case-Laws Customs Fri, 31 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86737