9911796707
TMI Blog1989 (9) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... l by the Proper Officer, dated 14-7-1987 that there is no meaning in approving the first classification list for the period 1-4-1984 to 1-4-1986 inasmuch as the appellant has sub motu paid the duty of Rs. 8,33,287.95 p. The second classification list effective from 2-4-1986 claiming the benefit of exemption notification 217/86 dated 2-4-1986 was modified by not accepting the claim of the appellant for benefit of the said notification on the ground that the input sulphuric acid is not liable to exemption because the final product silver is chargeable to nil rate of duty. 2. Learned advocate Shri Lakshmikumaran for th- appellants has urged that the lower authorities have not appreciated the manufacturing process undertaken by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her metals from iron by treating zinc ferrite with ammonium sulphate and acid. Solution of sulphates of zinc and of other metals are again sent into Neutral Leaching. From this, through the processes in Thickener and by treatment with zinc dust and process of filteration, pure zinc sulphate solution is obtained. By process of electrolysis of pure zinc sulphate solution, zinc is obtained. 5. The department argues, on the authority of letter dated 28-2-1989, addressed to the Departmental Representative - copy of which has been taken on record - that floatation process undertaken by the appellants is a deviation from the normal process. Learned Chief Chemist s observation in this connection are reproduced below :- The need for subjecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arosite waste solids. Minimum use of calcine in jarosite neutralisation is required for maximum recovery of lead and silver as well as zinc and other metals." 7. We have considered the pleas advanced on both sides. It is true that floation process is meant to separate sulphides of silver and zinc from the zinc ferrite, otherwise silver would have probably been lost in jarosite solid waste. It is, however, to be borne in mind that it is not only silver sulphide but zinc sulphide also is separated from zinc ferrite. One would therefore conclude, in the absence of anything to the contrary from the department, that not only silver but zinc in unreacted zinc sulphide in the leach residue would have been lost too but for the floatation process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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