1978 (3) TMI 110

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....ation and have examined the records of the case. 2. The petitioners' main contention is that zinc scrap, dross and zinc ash are one and the same. This is not correct. In the trade and according to dictionary meaning also, these are not the same. "Dross" is a metallic oxide that rise to the surface of molten metal in the metallurgical process. "Ash" is non-volatile inorganic residue remaining af....