1984 (8) TMI 320

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..... DER M/s. S.K.C. Dyestuff and Chemical Industries, Madras, filed this revision application dated 4-10-1982 against Order-in-Appeal, dated 27-3-82, passed by the Appellate Collector of Customs, Madras, which has been transferred to the Tribunal and is being considered as an appeal. 2. The short question in this appeal relates to liability of the goods in question, viz., zinc ash imported by t .....

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..... c ash can arise out of smelting or melting of zinc. In other words, zinc ash car; arise in the process of smelting or melting of zinc and not only from smelting operations. The Appellants have not been able to produce any satisfactory evidence to the effect that zinc ash in question has arisen out of smelting operations only so as to be eligible for the exemption under the Notification referred to .....

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..... erred to above. Since it is a common point that the zinc ash in question has been imported before 1-3-1981, the countervailing duty should be levied under item 68 at the appropriate rate. The orders of the lower authorities that the benefit of Notification No. 104/73, dated 21-4-1983 (sic) is available only to indigenous goods produced locally, is clearly not supportable in view of the Madras High .....

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