1999 (11) TMI 674

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....hich the manufacturer claimed as zinc ash while the customs classified the same as zinc dross. The refund claim was rejected by the Asstt. Commissioner of Customs as unsubstantiated. On appeal, the Commissioner of Customs (Appeals) after referring to the ISI specifications and the report of the Chemical Examiner, Central Excise Revenue Control Laboratory (CRCL), held that the goods in question were zinc dross and not zinc ash. 2. The matter was heard on 7-9-1999 when Shri J.M. Sharma, Consultant submitted that the appellants had imported zinc ash which was assessed by the Customs as zinc dross on the basis of the report from the Chemical Examiner, CRCL. The importers had requested for retest of the samples but no retest was done by ....

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....ot satisfied with the above declaration and the sample was drawn on 16-3-1992 and sent to the Chemical Examiner, CRCL for test whether the goods in question were zinc ash as claimed by the importers or were zinc dross as considered by the Customs. In his test report dated 27-3-1992, the Chemical Examiner, CRCL opined that the goods in question merited consideration as zinc dross. His report is extracted below:- "The sample is in the form of greyish metallic lumps and powder. It is composed of metallic zinc, salts of zinc and traces of iron and lead. Percentage of metallic zinc is 73.3%, Percentage of total zinc in sample is 89.1%. It merits considerations as zinc dross remnant is retained." 5. This report was shown to the i....

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....Chairmanship of the Commissioner of Customs, New Delhi. The technical opinion given was that physical appearances would indeed have relevance in determining whether the sample was zinc ash or zinc dross. While in the case of zinc dross, it will be in the form of lumps, slabs, ingots or in jumbo pieces, zinc ash on the other hand would be in the form of heterogeneous mixture, powder, small granules and lumps of metal as well as siliceous matter. It was however reiterated that purely on the basis of the physical appearances a final decision could not be taken and that the physical appearances would only be indicative and that once on the basis of physical appearances certain indications are available then the sample must be put for test. In p....