1984 (8) TMI 320 - AT - Central Excise

Summary

The appeal involved the liability of imported zinc ash to countervailing duty under Item No. 26B of Central Excise Tariff. The Tribunal ordered the goods to be assessed under Item No. 68 CET for countervailing duty as they were imported before 1-3-1981. The appeal was allowed, and the lower authorities' order was set aside.