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TMI Blog1997 (9) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. In this appeal filed by M/s. Hindustan Alloys Mfg. Co. Ltd., the matter relates to the classification of the goods described in the bill of entries as Tin Alloy Dross, Tin 53% (approx.) and Lead 30% (approx.). The Revenue was of the view that it was a lead waste and not the tin alloy dross. The appellants classified the goods under sub-heading 2620.90 of the Customs Tariff. The goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the importers were actual manufacturer and required the goods imported for export orders and thus had to got the goods cleared provisionally. 3. In reply, Shri A.K. Agarwal, SDR, reiterated the points made by the adjudicating authority. 4. We have carefully considered the matter. The goods were declared in the Bill of Entry as Tin Alloy Dross wherein the content of Tin was declared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which do not involve the mechanical working of metal. There is no dispute that the goods contained tin and lead. There is nothing on record to show that the goods were the product for treatment of ores or resulted from the treatment of intermediate metallurgical products or from electrolytic chemical or other processes which generally involve the mechanical working of metal. 5. The Chief Chemist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the purposes of Indian Standard IS 2066-1962 Dross has been defined as under : These are heavy dense metallic lumps comprising mostly of free metals. The chemical examination had shown that the goods were in the nature of lumps powder, metallic pieces etc. As the goods were not in the nature of dross, the Collector of Customs had held that they were alloy waste only. 8. The certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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