https://www.taxtmi.com/caselaws?id=102869 Zinc goods were held to fall within the specific tariff description of zinc dust because the chapter note required spherical particles, the prescribed sieve test and the relevant metallic zinc content, and the record supported compliance with those technical requirements. In the absence of a departmental test report, the assessee's chemical test results showed that the product passed the sieve test and contained metallic zinc above the threshold. Classification could not be displaced merely by reference to the manufacturing process when the goods satisfied the tariff entry and technical note, so the exemption benefit attached. en-us Tue, 01 Oct 2002 00:00:00 +0530 Thu, 16 Feb 2012 16:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102869 Zinc goods were held to fall within the specific tariff description of zinc dust because the chapter note required spherical particles, the prescribed sieve test and the relevant metallic zinc content, and the record supported compliance with those technical requirements. In the absence of a departmental test report, the assessee's chemical test results showed that the product passed the sieve test and contained metallic zinc above the threshold. Classification could not be displaced merely by reference to the manufacturing process when the goods satisfied the tariff entry and technical note, so the exemption benefit attached. Case-Laws Central Excise Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102869