1997 (7) TMI 288

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....ahapatra, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The respondents herein brought primary zinc on which they obtained proforma credit and manufactured some zinc products viz. sheets, strips and callots. During the manufacture of these products, zinc ash also arose. The respondents claimed the benefit of exemption Notification No. 179/84 in respect of said zinc ash....

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....luded under Tariff Heading 79.02. Once zinc ash is denied the benefit of Notification 179/84 by the lower appellate authority and zinc ash being specifically included on a Tariff Heading 79.02, it was incumbent to lower authority to levy duty on entire zinc ash and not only on the zinc contents in zinc ash because learned JDR submits that zinc ash like the final zinc product is also a by product a....