1987 (5) TMI 289

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..... Syiem, Member (T)]. - The question is whether a zinc sheet or a plate covered with a protective polyethylene film turns in goods not elsewhere specified". According to the department the zinc sheets/plates assessed under Item 26B of the Central Excise Tariff are given intensive polishing in a polishing machine trimming and passing of the sheets/plates through degreasing and finally Filming wi .....

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..... cified is a fitter heading than Zinc plates, sheets , especially when these zinc plates and sheets are prominently specified elsewhere. 3. The department says these processes were incidental and ancillary to completing the product. What product? The zinc sheets/plates or the goods not elsewhere specified? If the former they have wrecked their own case. If the later then also they were wrecked .....

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