https://www.taxtmi.com/caselaws?id=754437 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported unwrought/unrefined zinc under CTH No. 79012090. Revenue contended goods were zinc dross and demanded differential duty based on theoretical transaction value using NIDB price of primary zinc ingots. Tribunal held Revenue lacked sustainable evidence for zinc dross classification, with chemical examination showing zinc percentage below specified limits. Revenue was precluded from raising classification questions in appellate proceedings after conceding in lower proceedings. Commissioner (Appeals) correctly found Revenue's grounds not maintainable as re-assessment was purely on valuation aspects, not product classification. en-us Fri, 23 Feb 2024 00:00:00 +0530 Mon, 24 Jun 2024 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754437 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported unwrought/unrefined zinc under CTH No. 79012090. Revenue contended goods were zinc dross and demanded differential duty based on theoretical transaction value using NIDB price of primary zinc ingots. Tribunal held Revenue lacked sustainable evidence for zinc dross classification, with chemical examination showing zinc percentage below specified limits. Revenue was precluded from raising classification questions in appellate proceedings after conceding in lower proceedings. Commissioner (Appeals) correctly found Revenue's grounds not maintainable as re-assessment was purely on valuation aspects, not product classification. Case-Laws Customs Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754437