https://www.taxtmi.com/caselaws?id=207768 Zinc dross imported under Chapter sub-heading 7902.0010 was held not to involve mis-declaration where the Chemical Examiner's report showed zinc content of 92.2% and did not give reasoned support for rejecting the declared grade. The Tribunal noted that ISRI grade names such as seal, score and gray did not affect importability or duty treatment, and that zinc dross above 92% zinc content fell within the unrestricted category. The denial of retest, together with the inconclusive report, undermined the allegations. Confiscation and penalty based on the alleged violation were therefore set aside, and the importer obtained consequential relief. en-us Wed, 25 May 2011 00:00:00 +0530 Sun, 25 Dec 2011 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207768 Zinc dross imported under Chapter sub-heading 7902.0010 was held not to involve mis-declaration where the Chemical Examiner's report showed zinc content of 92.2% and did not give reasoned support for rejecting the declared grade. The Tribunal noted that ISRI grade names such as seal, score and gray did not affect importability or duty treatment, and that zinc dross above 92% zinc content fell within the unrestricted category. The denial of retest, together with the inconclusive report, undermined the allegations. Confiscation and penalty based on the alleged violation were therefore set aside, and the importer obtained consequential relief. Case-Laws Customs Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207768