1987 (11) TMI 186

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....pellants were asked to pay additional duty of Customs (Countervailing duty) under Tariff Item No. 26B(1)-CET. They paid the same under protest and applied for refund before the Assistant Collector. The Assistant Collector rejected the refund application on the ground that the benefit of Notification No. 168/69-C.E. and a departmental clarification relied upon by the appellants was not available to the imported goods as the notification and the clarification were subject to actual use of Zinc Dross within the factory of production. The appellants appear to have referred to a High Court judgment in connection with the refund application. The Assistant Collector noted that the judgment was in respect of Aluminium Dross and not in respect of Zi....

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....r such dross arose during manufacture or at what stage it emanated. The learned SDR argued that the Tribunal's order in Indian Aluminium Company (supra) is not applicable to the facts of the present appeal as that judgment dealt with aluminium dross and not zinc dross. There was difference in the tariff pertaining to these two items. Shri Gopinath relied on an earlier order of the Tribunal in Radhika India Private Limited v. Collector of Customs, Bombay (Order No. 619/1986, dated 8-7-1986) in support of his argument that once a tariff item is specified in the Tariff it becomes liable to duty irrespective of other factors. He also relied on the judgment of the Supreme Court in 1985 (20) E.L.T. 222 - Khandelwal Metal & Engineering Works & ano....

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....the items mentioned in sub-heading (2) of Heading 26B-CET are qualified by the word "unwrought". We note the argument of Shri Gopinath that it is not so. We find logic and fitness in the learned SDR's argument that in view of the presence of two items, namely, cathodes and anodes, in this heading it is clear that the word "unwrought" does not apply to all these items. Neither cathodes nor anodes can possibly be unwrought as stated by the learned SDR and not contravened. This sub-heading [26B(1)] can be understood to cover unwrought Zinc in any form and any or all the items enumerated therein irrespective of their condition. We come to this conclusion because quite visibly this sub-heading is an inclusive one. Any other interpretation, es....