1983 (7) TMI 299

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..... short point, involved in this case is whether Zinc ash, dust and dross were, during the period from 1975-76 to 1980-81, classifiable under Item 68 of the Central Excise Tariff, as held by the Collector, or under Item 26B(1) thereof, as urged by the appellants. 2. During the hearing of this appeal today, the appellants stated that zinc ash, dust and dross arose in their factory out of duty paid .....

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..... as stated above and requested for a decision on merits of the case. 3. The Department s representative stated that he had come across the Trade Notice No. 69/Zinc-1/83, dated 3-6-1983 issued by the Collector of Central Excise, Guntur in which it had been accepted that zinc dross and ash were classifiable under Item 236B and the Collector s earlier Trade Notice of November 1981 classifying thes .....

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