2014 (10) TMI 271

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....r the Respondent. ORDER The appellants imported zinc dross and manufactured zinc ingot and they also manufactured zinc sulphur from the residue left after extracting metal. In the process of manufacture of zinc ingots, some zinc dross is also generated. During March, 2008, they had cleared 25 MT of Zinc dross. Revenue is of the opinion that the appellants should have paid 10% of the value of zin....

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....on of the lower authorities to the bill of entry No. 002, dated 13-3-2008, vide which Zinc dross to the time of 25.520 MTs. was imported. Inasmuch as the said Zinc dross, so imported by them was found to be of low quality and not fit for use, the same were removed/sold by them, as such, without payment of duty, in the month of March, 2008 itself. Inasmuch as no CVD was paid on the said imported ma....