TaxTMI 
TaxTMI 
2000 (11) TMI 360
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.... Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Prabhat Fertilizer & Chemical Works, is whether Zinc Ash imported by them could have been imported under OGL. 2. Shri A.C. Jain, ld. Advocate, submitted that the Appellants manufacture Zinc Sulphate (Agri. grade) from Zinc which can be obtained from Zinc Ash containing 70-85% total Zinc....
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....zard. He, further, mentioned that during same time they had imported Zinc Ash under Bill of Entry No. 103571 dated 9-4-96 in respect of which Commissioner (Appeal) has set aside the confiscation order and redemption fine and they have received the refund of the redemption amount paid in that matter under Adjudication Order No. 38/98 dated 18-7-98 passed by the Assistant Commissioner (Refund). Fina....
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....ion of the confiscated Zinc as the Appellants had taken necessary permission under Hazardous Waste Rules. 4. We have considered the submissions of both the sides. The issue involved in the present appeal is regarding the import of zinc ash under three bills of entry Nos. 103569 and 103570 dated 9-4-96, and 104756 dated 16-5-96. No reason appears to have been advanced by the Commissioner to t....