https://www.taxtmi.com/caselaws?id=167108 Imported zinc ash was examined for countervailing duty classification under the Central Excise Tariff, with the exemption claim under Notification No. 104/73-C.E. rejected because the evidence did not show that the material arose exclusively from smelting operations. The alternative classification under Item 68 was accepted for imports made before 1-3-1981, supported by departmental trade advice indicating that zinc ash was assessable under Item 68 before amendment of Item 26B. The view that the notification benefit was limited to indigenous goods was held unsustainable, and assessment under Item 68 was directed. en-us Tue, 14 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 11:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167108 Imported zinc ash was examined for countervailing duty classification under the Central Excise Tariff, with the exemption claim under Notification No. 104/73-C.E. rejected because the evidence did not show that the material arose exclusively from smelting operations. The alternative classification under Item 68 was accepted for imports made before 1-3-1981, supported by departmental trade advice indicating that zinc ash was assessable under Item 68 before amendment of Item 26B. The view that the notification benefit was limited to indigenous goods was held unsustainable, and assessment under Item 68 was directed. Case-Laws Central Excise Tue, 14 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167108