https://www.taxtmi.com/caselaws?id=340261 The Tribunal overturned the lower authority's classification of imported zinc dross shelf goods under ITC (HS) 79020090, finding them to fall under 79020010 instead. The Tribunal highlighted that the goods were ingots poured in moulds, not slabs, as per ISRI specifications. Referencing a prior case, the Tribunal ruled in favor of the appellant due to the zinc content exceeding 90%. Consequently, there was no misdeclaration or violation warranting confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal set aside the confiscation and penalties, allowing the appeal. en-us Fri, 10 Mar 2017 00:00:00 +0530 Thu, 06 Apr 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340261 The Tribunal overturned the lower authority's classification of imported zinc dross shelf goods under ITC (HS) 79020090, finding them to fall under 79020010 instead. The Tribunal highlighted that the goods were ingots poured in moulds, not slabs, as per ISRI specifications. Referencing a prior case, the Tribunal ruled in favor of the appellant due to the zinc content exceeding 90%. Consequently, there was no misdeclaration or violation warranting confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal set aside the confiscation and penalties, allowing the appeal. Case-Laws Customs Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340261