1997 (1) TMI 285

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....DR, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to classification of Zinc Dross which has over 93% zinc content. The learned lower authority has assessed the goods under Tariff Heading 79.01 as waste and scrap of zinc but the appellants seek the classification under Chapter Heading 26.02. 2. The learned Advocate has pleaded that th....

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....not acceptable. Blocks are acceptable upon mutual agreement." He has pleaded that since the goods which have been imported are the residue obtained after galvanizing process with the help of zinc slabs having been carried out, the same would be covered under the definition at Sl. No. 72 of the Circular No. NF-82 of NARI. He has pleaded that the learned lower authority was in error in holding th....

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....rder. In that Dross has been described as waste and scrap of zinc. He pleaded that the item which have 93% metal content cannot be considered as answering to the description of ash or residue. 4. We have considered the pleas made by both the sides. We observe that Chapter 26 carries the heading Metal Ores, Slag and Ash. Tariff 2602/04 carries the description Slag, Ash and Residue containin....