1997 (7) TMI 288

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..... , for the Respondent. [Order per : P.C. Jain, Member (T)]. - The respondents herein brought primary zinc on which they obtained proforma credit and manufactured some zinc products viz. sheets, strips and callots. During the manufacture of these products, zinc ash also arose. The respondents claimed the benefit of exemption Notification No. 179/84 in respect of said zinc ash arising in the cours .....

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..... ing 79.02. Once zinc ash is denied the benefit of Notification 179/84 by the lower appellate authority and zinc ash being specifically included on a Tariff Heading 79.02, it was incumbent to lower authority to levy duty on entire zinc ash and not only on the zinc contents in zinc ash because learned JDR submits that zinc ash like the final zinc product is also a by product and would be liable to d .....

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..... t ash. But this finding by itself does not clinch the matter unless the applicability of Notification 179/84 claimed by the respondents is decided. We observe that the lower appellate authority has not discussed about this aspect in the impugned order. The matter is, therefore, remanded to the lower appellate authority for deciding the claim of the respondents regarding benefit of Notification 179 .....

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