https://www.taxtmi.com/caselaws?id=87040 Zinc ash specifically covered by Tariff Heading 79.02 was required to be assessed as zinc ash on the entire quantity, not merely on its zinc content. The mere presence of zinc in the material did not justify limiting duty to the zinc content alone, and the direction to levy duty only on that basis was not sustainable. The question of exemption under Notification No. 179/84 had not been examined by the lower appellate authority, so that issue was remanded for fresh consideration. en-us Tue, 08 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87040 Zinc ash specifically covered by Tariff Heading 79.02 was required to be assessed as zinc ash on the entire quantity, not merely on its zinc content. The mere presence of zinc in the material did not justify limiting duty to the zinc content alone, and the direction to levy duty only on that basis was not sustainable. The question of exemption under Notification No. 179/84 had not been examined by the lower appellate authority, so that issue was remanded for fresh consideration. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87040