https://www.taxtmi.com/caselaws?id=166170 Goods specifically covered by Item 26B(1) of the Central Excise Tariff had to be assessed under that entry rather than the residuary Item 68. Zinc ash, dust and dross arising during galvanisation were treated as falling within the zinc unwrought description, with zinc dust regarded as sufficiently similar to zinc dross and ash for tariff classification purposes. The stated exemption notification was applied in the same classification context. The classification under Item 68 was therefore displaced by Item 26B(1), and the adverse classification against the assessee was set aside. en-us Mon, 18 Jul 1983 00:00:00 +0530 Wed, 27 Aug 2014 17:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166170 Goods specifically covered by Item 26B(1) of the Central Excise Tariff had to be assessed under that entry rather than the residuary Item 68. Zinc ash, dust and dross arising during galvanisation were treated as falling within the zinc unwrought description, with zinc dust regarded as sufficiently similar to zinc dross and ash for tariff classification purposes. The stated exemption notification was applied in the same classification context. The classification under Item 68 was therefore displaced by Item 26B(1), and the adverse classification against the assessee was set aside. Case-Laws Central Excise Mon, 18 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166170