CESTAT ruled on the classification of imported Zinc. Revenue's claim rejected due to insufficient evidence. Appeal dismissed.

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....The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand for differential duty based on theoretical transaction value, citing lack of evidence supporting the goods being Zinc Dross. The Revenue's attempt to raise a new classification question was deemed inadmissible due to prior concession. The Tribunal upheld the lower authority's decision, stating the Revenue's grounds were not valid. The Tribunal dismissed the Revenue's appeal, finding no errors in the Commissioner's order.....