2008 (7) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Grover, Advocate, for the Respondent. [Order per: Rakesh Kumar, Member (T)]. - The point of dispute in this appeal of the Revenue is whether consignment of zinc dross imported by the Respondents is covered by Institution of Scrap Recycling Industries (ISRI) Code SCRUB and hence covered by EXIM code 79020010 and freely importable, or is the 'zinc dross other than that covered by ISRI code scrub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ains 3-4% iron, it is not covered by the ISRI specification for zinc dross scrub, which must be free from skimmings and tramp iron. (iii) The Tribunal's judgments in case of Varun Aluminium Industries Ltd. v. CC, Nhava Sheva, reported in 2002 (141) E.L.T. 238 and in case of CC, Customs, Mumbai v. Metal Tone (Gujarat) Pvt. Ltd. reported in 1999 (107) E.L.T. 722 (Tribunal) relied upon by the CC (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... material having characteristics of dross and more than 92% of zinc cannot be anything other than zinc dross scrub. (ii) The agreement between the Respondent and the supplier M/s HEMSU, International, U.S.A., for supply of 4OMT of zinc dross o ISRI code scrub and the test certificate received from the supplier also certifies the goods to be zinc dross of ISRI code scrub. (iii) In two consign....