2024 (2) TMI 1268

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.... of Zinc Oxide. A product called remelted zinc is used for the said purposes. The Appellant imports the said remelted zinc from Australia. The Appellant has effected the said imports by classifying Remelted zinc under CTH 7901 12 00 of the First Schedule to the Customs Tariff Act, 1975 and paid Basic Customs Duty at the rate of 5%. A show cause notice dated 25.10.2019 was issued to the Appellant alleging that based on the content of zinc in the disputed goods, the goods should be classifiable as "zinc alloys" under CTH 7901 20 90 wherein customs duty leviable is at 7.5% and not under the heading which has been preferred by the Appellant that is as "Zinc not alloyed" under CTH 7901 12 00. The Department has confirmed the demand of differenti....

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.... impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the main issue to be decided in the present case is with regards to classification of "remelted zinc" that whether it will be covered under CTH 7901 20 90 as claimed by the Department or under CTH 7901 12 00 as claimed by the Appellant. In order to determine the classification the said chapter headings and note to Chapter 79 is reproduced below : Furthermore, we note that the Appellant vide Bill of Entry 3940705 dated 09.11.2017 and 4542175 dated 25.12.2017 have admittedly declared zinc at 95.85 % and 95.75% respectively which clearly does not correspond to the requirement as envisaged under note (b) of Chapter....