1983 (3) TMI 263

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anufacture of other zinc products (1977 E.L.T. J-199 S.C. and 1980 E.L.T. 146-Bom), (2) by virtue of Exemption Notification Nos. 134/65-C.E., 168/69-C.E. and 104/73-C.E. which, among themselves, cover the entire zinc generating sector in India, no one pays Central excise duty on zinc ash in India and, therefore, there is no question of charging any "countervailing" duty on the imported zinc ash, (3) if at all, "ashes" in Item 26(1) of the Central Excise Tariff which relates to unwrought zinc, would cover zinc ash arising only at unwrought stage, that is, the smelter stage and zinc ash arising during rolling etc. process would be free of duty, and (4) because of the Bombay Custom House Public Notice dated 3-11-1981 classifying zinc ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....scrap. It is, therefore, futile for the appellants to say that zinc ash is not goods and, therefore, cannot be charged to duty. Further, the very fact that they purchased a consignment of zinc ash after paying good money in foreign exchange for it and thought it worthwhile paying ocean freight, customs duties and inland freight thereon shows that it is a commodity bought and sold in the market and that it has commercial value and use. There is also no force in the argument that zinc ash cannot be called an article "produced or manufactured" in India so as to attract levy of countervailing duty on importation thereof under section 3 of the Customs Tariff Act, 1975. The definition of 'manufacture' as given in Section 2(f) of the Central Excis....