https://www.taxtmi.com/caselaws?id=98810 The appeal involved a dispute over the classification of goods imported by the appellants as either zinc ash or zinc dross for a refund claim. The Commissioner of Customs (Appeals) rejected the refund claim, considering the goods as zinc dross based on the Chemical Examiner's report. The appellants' arguments based on test reports and expert opinions were insufficient to challenge the classification. The judgment emphasized the importance of timely submissions and expert opinions in determining the classification of goods, ultimately rejecting the appeal due to inadequate evidence and the timing of the retest request. en-us Fri, 12 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98810 The appeal involved a dispute over the classification of goods imported by the appellants as either zinc ash or zinc dross for a refund claim. The Commissioner of Customs (Appeals) rejected the refund claim, considering the goods as zinc dross based on the Chemical Examiner's report. The appellants' arguments based on test reports and expert opinions were insufficient to challenge the classification. The judgment emphasized the importance of timely submissions and expert opinions in determining the classification of goods, ultimately rejecting the appeal due to inadequate evidence and the timing of the retest request. Case-Laws Central Excise Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98810