2011 (8) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : Archana Wadhwa, Member (J)]. -  On matter being called, none appeared on behalf of the appellant in spite of notice of hearing having been sent to then well in advance. We have accordingly heard the learned SDR and gone through the impugned order. 2. As per facts on record, the appellant who is engaged in the manufacture of Zinc Ingots, Brass Ingots, Copper Cathode a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r with small amount of iron and siliceous matter. The percentage of composition is as under : ZINC 92.2% by weight IRON 3.7% by weight It has also got the characteristics of "Zinc Dross" since the sample under reference is in the form of small metallic pieces. It does not have characteristics of zinc dross 'seal' as per ISRI code." 3. The matter was taken for adjudication and the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he ITC violation the 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 (Appeals). 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oss falls. As such, they have strongly contended that the chemical examiner's report is in-complete and un-reliable. It is also seen that the appellants have made a request for retest of the samples which does not stand accepted by the lower authority. 7. We note that admittedly zinc dross are covered by Entry 7902.0010. It is only the items which are other than zinc dross and which are ot....