https://www.taxtmi.com/caselaws?id=116781 Imported zinc dust was held to be commercially and materially distinct from zinc powder for classification under Notification No. 44-Cus. dated 1-3-1983. The tariff heading then in force did not separately name zinc dust, so the Tribunal used the explanatory notes to the revised HSN to distinguish the two products. Those notes treated zinc dust and zinc powder as separate commodities, and that distinction supported classification of zinc dust under the residual category of "others" rather than as zinc powder. The lower duty rate therefore applied. en-us Tue, 03 Jan 2006 00:00:00 +0530 Sat, 16 Jun 2012 16:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116781 Imported zinc dust was held to be commercially and materially distinct from zinc powder for classification under Notification No. 44-Cus. dated 1-3-1983. The tariff heading then in force did not separately name zinc dust, so the Tribunal used the explanatory notes to the revised HSN to distinguish the two products. Those notes treated zinc dust and zinc powder as separate commodities, and that distinction supported classification of zinc dust under the residual category of "others" rather than as zinc powder. The lower duty rate therefore applied. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116781