https://www.taxtmi.com/caselaws?id=1994 Zinc waste or zinc residue is not the result of manufacture and is therefore not excisable to central excise duty. Applying that principle, the duty demand and penalty raised on classification under Chapter Heading 79.02 could not be sustained. The assessee's earlier self-classification under Heading 26.02 did not bar it from disputing the departmental classification, because the adjudicating authorities had rejected its classification and confirmed the demand on a different basis. The impugned order was set aside and the demand confirmation annulled. en-us Mon, 14 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1994 Zinc waste or zinc residue is not the result of manufacture and is therefore not excisable to central excise duty. Applying that principle, the duty demand and penalty raised on classification under Chapter Heading 79.02 could not be sustained. The assessee's earlier self-classification under Heading 26.02 did not bar it from disputing the departmental classification, because the adjudicating authorities had rejected its classification and confirmed the demand on a different basis. The impugned order was set aside and the demand confirmation annulled. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1994