9911796707
TMI Blog2002 (10) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 as zinc dust along with benefit of Notification No. 184/88, dated 13-5-88. They contended that the zinc dust was manufactured out of zinc ingots received from M/s. Hindustan Zinc Ltd.. Vizag under chapter X procedure. However, the AC felt that the item claimed as zinc dust would not be classified as such and proceeded on the basis that the item is required to be considered as zinc powder for classification in the residuary heading 7903.90 of the tariff. The contention of the assessee was that the process mentioned in the chapter note (c) of chapter 79 is conventional, expensive, time consuming old method condensation process, whereas they had obtained zinc dust through atomization process developed by adopting advances science and technol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter Heading 7903.10 which is in challenge by the Revenue in this appeal. 2. We have heard ld. DR Shri A. Jayachandran for the appellant-revenue and Shri A. Narayanswamy, Ld. Advocate for the respondent. 3. Ld. DR relied on the ground raised in the memorandum of appeal. It is contended that the zinc dust, as per sub-heading Note l(c) to Chapter 79, is obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powder. At least 80% of weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc. This tariff definition given credence to the process of manufacture is based on HSN and therefore the assessee s case sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on the said process of manufacture. The Commissioner (Appeals) has clearly noted that the change of their manufacturing process to atomization process developed by the advanced science and technology method is able to clear finer zinc dust and that they were able to pass through sieve test. Counsel has produced latest test report to show that the sieve analysis results disclosed that it was able to pass 90 to 97% (min.) in the sieve and was of finer microns. It is also seen that the total metallic zinc contained is more than 98% and the total zinc contained is 99%. In view of item satisfying the tariff note, the classification of the product as zinc dust under chapter sub-heading 7903. 10 is appropriate and proper. Revenue has not pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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