1997 (7) TMI 288 - AT - Central Excise

Summary

The case involved a dispute regarding the duty liability on zinc ash arising during the manufacture of zinc products. The lower appellate authority directed duty to be levied only on the zinc content of the ash, but the Revenue appealed. The Tribunal found that zinc ash falls under Tariff Heading 79.02 and should be assessed as such, not just on the zinc content. However, the Tribunal remanded the case back to the lower authority to decide on the applicability of Notification 179/84 to the zinc ash. The appeal was allowed by remand.