9911796707
TMI Blog1983 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... 146-Bom), (2) by virtue of Exemption Notification Nos. 134/65-C.E., 168/69-C.E. and 104/73-C.E. which, among themselves, cover the entire zinc generating sector in India, no one pays Central excise duty on zinc ash in India and, therefore, there is no question of charging any countervailing duty on the imported zinc ash, (3) if at all, ashes in Item 26(1) of the Central Excise Tariff which relates to unwrought zinc, would cover zinc ash arising only at unwrought stage, that is, the smelter stage and zinc ash arising during rolling etc. process would be free of duty, and (4) because of the Bombay Custom House Public Notice dated 3-11-1981 classifying zinc ash under Item 68 C.E.T. for the period prior to 1-3-1981, their zinc ash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y included steel melting scrap. It is, therefore, futile for the appellants to say that zinc ash is not goods and, therefore, cannot be charged to duty. Further, the very fact that they purchased a consignment of zinc ash after paying good money in foreign exchange for it and thought it worthwhile paying ocean freight, customs duties and inland freight thereon shows that it is a commodity bought and sold in the market and that it has commercial value and use. There is also no force in the argument that zinc ash cannot be called an article produced or manufactured in India so as to attract levy of countervailing duty on importation thereof under section 3 of the Customs Tariff Act, 1975. The definition of manufacture as given in Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, zinc ash is zinc ash whether it arises at smelter stage or at rolling stage. In name, character and use, the two ashes are no different. In either case they are used for extraction of the zinc metal contained in them and, therefore, both are classifiable as unwrought zinc only under sub-item 1 of the tariff. It would be incorrect to say that zinc ash arising at post-smelter stage becomes a zinc manufacture like sheet, circle or pipe. 6. So far as the grievance of discrimination based on Bombay Custom House Public Notice dated 3-11-1981 is concerned, we can only say that in our view it would be wrong to consign zinc ash to the residuary Item 68 of the tariff when Item 26B(1) specifically covered it. It is for the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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