9911796707
TMI Blog1997 (1) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... e President]. The issue in the appeal relates to classification of Zinc Dross which has over 93% zinc content. The learned lower authority has assessed the goods under Tariff Heading 79.01 as waste and scrap of zinc but the appellants seek the classification under Chapter Heading 26.02. 2. The learned Advocate has pleaded that the goods imported by the appellants have to be treated as resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has pleaded that since the goods which have been imported are the residue obtained after galvanizing process with the help of zinc slabs having been carried out, the same would be covered under the definition at Sl. No. 72 of the Circular No. NF-82 of NARI. He has pleaded that the learned lower authority was in error in holding that the goods are in the nature of waste and scrap falling under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaded that the item which have 93% metal content cannot be considered as answering to the description of ash or residue. 4. We have considered the pleas made by both the sides. We observe that Chapter 26 carries the heading Metal Ores, Slag and Ash. Tariff 2602/04 carries the description Slag, Ash and Residue containing metals or metallic contents. It is seen that this chapter covers the metall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The classification given in that has to be taken to be that for scrap metals. The appellants on their own have relied upon a document which describes their goods as scrap. In view of the fact that we have ruled out the classification under Chapter 26 we hold that in the light of our discussions the appellants goods have been rightly classified under Tariff Heading 79.01. The appeal is therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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