2006 (1) TMI 279

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.... for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. At the material time, the custom tariff heading 79.03 covered wrought plates, sheets and strip of zinc; zinc foil, zinc powders and flakes. Notification No. 44 Cus., dtd. 1-3-83 as amended by Notification No. 85/85 dtd. 17-3-I985 provided the duty rates as follo....

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....they referred to Explanatory Note to HSN under the revised tariff heading 79.03, which is as under :- 79.03 - ZINC DUST, POWDERS AND FLAKES.   7903.10 - Zinc dust   7903.90 - Other         The heading covers :  (1)     Zinc Dust as defined by Sub-heading Note 1(c) to this Chapter is obtained by condensati....

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....e 8(b) to Section XV and zinc dust is defined under sub-heading note 1(c) to Chapter 79. These two notes are reproduced below :- "(b) Powders : Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm." "(c) Zinc dust Dust obtained by condensation of zinc vapour, consisting of spherical articles which are finer than zinc powders. At least ....