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TMI Blog2001 (8) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant, Jetex Carburettors Pvt. Ltd., the manufacturer of carburettors, which are made for automobile engines. These are made of zinc alloy with a small quantity of aluminium. The order of the Commissioner (Appeals), on appeal by this manufacturer, demands duty on two counts, and imposed a penalty on it. 2. The first issue is the liability to confiscation of the zinc or scrap of zinc al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogram of zinc alloy. The Commissioner has ordered confiscation of the alloy found in excess. The contention here is that the appellant had removed the zinc on the previous day in order to alloy it with the aluminium; and calculation were attempted by the representative of the appellant to show that, after taking into account the quantity of aluminium used, the excess comes to only 49 kilogram appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging in the alloying of zinc sent zinc out to job worker for this purpose. It did not receive back the entire quantity of zinc which it sent out to the job worker. It received from him a quantity of alloy equal in weight to the quantity of the zinc that it sent out. Since aluminium account for around 3% of the alloy, the appellant therefore received 3% less of the zinc which it sent out. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass it on to the job worker. It also did not arrange for the aluminium to be supplied directly to the job worker for being used to alloy the zinc that the appellant sent. The job worker obtained the aluminium on his own, and the details and particulars of these were not known to the appellant at any time. In that situation, I fail to see how the appellant would be entitled to the benefit of deem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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