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TMI Blog1998 (6) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... g the benefit of exemption under Notification No. 104/88, dated 1-3-1988 which was applicable to such zinc ingots made from zinc materials falling under Chapter 79 of the Central Excise Tariff. The impugned order was passed on the basis that on and from 1-3-1988 zinc ash and such items fell outside the purview of Chapter 79 of the Central Excise Tariff and came to be reclassified under Chapter 26 ibid. 2. On behalf of the appellant, Shri Ajay Jain, learned Counsel submitted that the change of tariff classification for items like zinc ash from Chapter 79 to Chapter 26 proposed in the Finance Bill of 1988 became effective only after passing of the Finance Act of 1988 which was on 13-5-1988. During the intervening period classification of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 79. 3. Sh. S. Nunthuk, learned Departmental Representative pleaded in reply that the relevant notification specifically mentioned the raw material from which zinc ingots are manufactured as falling under Chapter 79, the exemption was therefore not available from 1-3-1988 in view of the amendment of the tariff. He reiterated the reasoning adopted in the impugned order and stated that if the intention of the Govt. was to cover zinc ash, they would have referred to its new tariff item. The non-mention of the new tariff heading was a deliberate act because Government did not want to give the benefit of the exemption during the subject period. Proceeding further Shri Nunthuk submitted that subsequent to 12-5-1988 when the amended tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Heading for zinc ash had since been changed. What is relevant for the purpose of deciding the eligibility of this exemption notification would be whether the raw material in question was zinc ash, zinc dross etc. The tariff heading viz. Chapter 79 or Chapter 26 would depend upon the period of assessment. The Notification provided for the description of the final product and of the raw material from which it is manufactured. Their respective Tariff Headings were also shown. At the time of assessment of the product, its classification and its description has to be in conformity with the entries in the Notification. As to the Tariff Heading of the raw material, classification was dependent upon the period of assessment thereof. If raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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