https://www.taxtmi.com/caselaws?id=101407 Goods from a galvanising bath were classified by applying the tariff heading, relevant section and chapter notes, and Rule 1 of the interpretative rules. The material was found to contain zinc predominating by weight, with other elements exceeding the threshold in Chapter 79 Note 1(b), so it satisfied the tariff description of zinc alloy under Heading 79.01. The exclusionary note under Heading 79.02 was held inapplicable, and the goods were not established to be ash or residue falling under Heading 26.20. The Revenue's classification under Heading 79.01 was sustained and the appeal failed. en-us Thu, 07 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 16:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101407 Goods from a galvanising bath were classified by applying the tariff heading, relevant section and chapter notes, and Rule 1 of the interpretative rules. The material was found to contain zinc predominating by weight, with other elements exceeding the threshold in Chapter 79 Note 1(b), so it satisfied the tariff description of zinc alloy under Heading 79.01. The exclusionary note under Heading 79.02 was held inapplicable, and the goods were not established to be ash or residue falling under Heading 26.20. The Revenue's classification under Heading 79.01 was sustained and the appeal failed. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101407