https://www.taxtmi.com/caselaws?id=450117 Remelted zinc imported for classification under Chapter 79 was examined against the tariff heading notes and the declared zinc content. Because the goods contained 95.85% and 95.75% zinc, they did not meet the requirement for zinc not alloyed under CTH 7901 12 00. Reliance on the department's test reports was accepted as a proper basis for classification, and the cited precedents were distinguished on their facts. The goods were therefore classified under CTH 7901 20 90 as zinc alloys, and the demand and impugned orders were upheld. en-us Mon, 26 Feb 2024 00:00:00 +0530 Tue, 27 Feb 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450117 Remelted zinc imported for classification under Chapter 79 was examined against the tariff heading notes and the declared zinc content. Because the goods contained 95.85% and 95.75% zinc, they did not meet the requirement for zinc not alloyed under CTH 7901 12 00. Reliance on the department's test reports was accepted as a proper basis for classification, and the cited precedents were distinguished on their facts. The goods were therefore classified under CTH 7901 20 90 as zinc alloys, and the demand and impugned orders were upheld. Case-Laws Customs Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450117