2011 (5) TMI 403

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....ture of Zinc Ingots, Brass Ingots, Copper Cathode and Ingots etc imported consignment of 64.600 MT of Zinc Dross and filed a bill of entry dated 6.11.2003.  The goods were declared as Zinc Dross as per ISRI 'Seal' Grade falling under Chapter sub heading No. 7902.0010 of the Customs Tariff Act, 1995 having assessable value of Rs. 17,81,216/-.  The Zinc Dross containing  minimum 90% Zinc free of skimming is importable without any restriction in terms of Exim Policy 2002-2007.  To determine the zinc content, representative samples were drawn from the imported consignment and sent to CRCL New Delhi.  The report of the Chemical Examiner conveyed through his letter dated 10.9.2004 is as under:- "The sample is in the fo....

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....remand proceedings, the Additional Commissioner upheld the ITC violation and confiscated the goods for redemption of 1.50 Lakhs.  He also imposed penalty of Rs. 15,000/-.  The said order of the Additional Commissioner stands upheld by the Commissioner (Apepals). Hence the present appeal. 6.   We have seen the test report of the Chemical Examiner.  The same shows the presence of zinc to the extent of 92% by weight i.e. more than 90% in which case it cannot be held to be falling under the restricted category.  The lower authorities had relied upon the said report to the extent that zinc dross is not under the grade 'seal.'  However, the appellants have contended that these codes like sea, score, gray are ....