1984 (8) TMI 320

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....tant, for the Appellants. Shri K.V. Kunhikrishnan, JDR, for the Respondent. ORDER M/s. S.K.C. Dyestuff and Chemical Industries, Madras, filed this revision application dated 4-10-1982 against Order-in-Appeal, dated 27-3-82, passed by the Appellate Collector of Customs, Madras, which has been transferred to the Tribunal and is being considered as an appeal. 2. The short question in....

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....ertificate dated 6-3-1981 from the Indian Institute of Technology to the effect that zinc ash can arise out of smelting or melting of zinc. In other words, zinc ash car; arise in the process of smelting or melting of zinc and not only from smelting operations. The Appellants have not been able to produce any satisfactory evidence to the effect that zinc ash in question has arisen out of smelting o....

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....Customs which has been incorporated in the Trade Notice issued by the Baroda Collectorate referred to above. Since it is a common point that the zinc ash in question has been imported before 1-3-1981, the countervailing duty should be levied under item 68 at the appropriate rate. The orders of the lower authorities that the benefit of Notification No. 104/73, dated 21-4-1983 (sic) is available onl....