1987 (5) TMI 289

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....i V. Lakshmi Kumaran, Advocate, for the Respondents. [Order per : H.R. Syiem, Member (T)]. - The question is whether a zinc sheet or a plate covered with a protective polyethylene film turns in "goods not elsewhere specified". According to the department the zinc sheets/plates assessed under Item 26B of the Central Excise Tariff are given intensive polishing in a polishing machine trimming a....

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....gree. But one has one's work cut out to understand how "goods not elsewhere specified" is a fitter heading than "Zinc plates, sheets", especially when these zinc plates and sheets are prominently specified elsewhere. 3. The department says these processes were incidental and ancillary to completing the product. What product? The zinc sheets/plates or the goods not elsewhere specified? If the fo....