https://www.taxtmi.com/caselaws?id=212281 Imported zinc dross with zinc content of 92.2% by weight satisfied the tariff criterion under Heading 7902.0010 and was not shown to fall within a restricted residuary category. The chemical test report supported the declared classification, and the absence of a conclusive finding placing the goods in another grade weakened the Revenue's case. Misdeclaration of the ISRI grade was not established because the report did not show that the declared grade affected duty liability or importability. Confiscation, redemption fine and penalty were therefore unsustainable, and the assessee's classification was accepted. en-us Tue, 02 Aug 2011 00:00:00 +0530 Thu, 15 Mar 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212281 Imported zinc dross with zinc content of 92.2% by weight satisfied the tariff criterion under Heading 7902.0010 and was not shown to fall within a restricted residuary category. The chemical test report supported the declared classification, and the absence of a conclusive finding placing the goods in another grade weakened the Revenue's case. Misdeclaration of the ISRI grade was not established because the report did not show that the declared grade affected duty liability or importability. Confiscation, redemption fine and penalty were therefore unsustainable, and the assessee's classification was accepted. Case-Laws Customs Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212281