https://www.taxtmi.com/caselaws?id=165988 The Tribunal upheld the imposition of countervailing duty on imported zinc ash, rejecting the appellants' refund claim. It determined that zinc ash is taxable under the Central Excise Tariff, regardless of its nature as a process waste, and clarified that it falls within the definition of 'manufacture' for duty purposes. The Tribunal also found that exemption notifications did not universally apply to all zinc ash producers and dismissed arguments regarding classification distinctions and alleged discrimination, affirming the correctness of the duty imposition and denying the appeal. en-us Fri, 04 Mar 1983 00:00:00 +0530 Fri, 22 Aug 2014 12:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165988 The Tribunal upheld the imposition of countervailing duty on imported zinc ash, rejecting the appellants' refund claim. It determined that zinc ash is taxable under the Central Excise Tariff, regardless of its nature as a process waste, and clarified that it falls within the definition of 'manufacture' for duty purposes. The Tribunal also found that exemption notifications did not universally apply to all zinc ash producers and dismissed arguments regarding classification distinctions and alleged discrimination, affirming the correctness of the duty imposition and denying the appeal. Case-Laws Customs Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165988