2002 (11) TMI 603

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....sidues (other than from the manufacture of iron or steel) containing metals or metal compounds" under sub-heading 2620.00 (with a duty rate of 10% ad valorem) of the Central Excise Tariff Schedule, against the Revenue's claim to have it classified as "Zinc alloy" under SH 7901.20 (duty rate 15%) of the said Schedule. The adjudicating authority, by order dated 23-2-2002 passed in a remanded proceedings, classified the goods under SH 7901.20 and confirmed the demand of differential amount (Rs. 41,168.00) of duty against the assessee for the period December, 1993 to May, 1994. Hence this appeal. Heard both the sides. 2. Learned Counsel for the appellants submitted that they were not manufacturing Zinc and articles thereof and theref....

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....cing the goods in question. He would say that lead and aluminium had been intentionally added for generating Zinc alloy. 4. We have carefully considered the submissions. In the "dip galvanization process" employed by assessee, Zinc ingots were melted by heating with lead and aluminium in a tank. The C.R. Strips to be galvanized were dipped into the molten material. During this process, a scum surfaced, which was separated and cleared as "Zinc dross". The Assistant Collector concerned sent a sample of Zinc Dross to the Chemical Examiner for reporting the percentage of Zinc in it. The Test Report was as under : "The sample is in the form of grey coloured heterogeneous material containing 61.2% by weight of small irregular metallic ....