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TMI Blog2017 (3) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be in slab form, each slab weighing more than 500 kgs. (approximately), holding that as per ISRI zinc dross shelf, the scrap should be poured in moulds or in small moulds weighing not more than 75 pounds and zinc shall be minimum 85%, a sample was drawn and sent for analysis. Deputy Chief Chemist, on analysis, reported that the zinc content of sample is 89.9%. Arriving at a conclusion that since the slab is weighing more than 500 kgs., it does not conform to ISRI condition in respect of weight, the goods were seized and they were released provisionally. It is the contention of the lower authorities that the goods appear to be classifiable under CTH 79020090 and are restricted for import and the appellant having not produced any import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authority and also relies upon the decision of the Hon ble High Court of Madras in the case of CC, Chennai-I vs. Bansal Industries 2007 (207) ELT 346 (Mad.), for the proposition that confiscation and penalty are correct as they are in the matter of breach of civil obligation. It is his submission that the importer-appellant always was in the knowledge that the goods imported by them would merit classification under 79020090. 5. On consideration of the submissions made by both sides and perusal of records, we find that the lower authority has erred in law in coming to conclusion that the classification of the goods imported would fall under 79020090. 6. We find that the ITC (HS) classification specifically talks about import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported are nothing but ingots poured in moulds. On this factual matrix, we find that the appellant has made out a case. 8. At the same time, we find identical issue came up before the Bench of the Tribunal in the case of Rose Zinc Ltd. (supra). We reproduce the relevant paragraphs:- "2. As per facts on record, the appellant who is engaged in the manufacture of Zinc Ingots, Brass Ingots, Copper Cathode and Ingots etc imported consignment of 64.600 MT of Zinc Dross and filed a bill of entry dated 6.11.2003. The goods were declared as Zinc Dross as per ISRI "Seal" Grade falling under Chapter sub heading No. 7902.0010 of the Customs Tariff Act, 1995 having assessable value of Rs. 17,81,216/-. The Zinc Dross containing minimum 90% Zinc free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only the items which are other than zinc dross and which are other items mentioned in 7902.0010 would fall under the residuary item others would be restricted item. Even as per the chemical examiner report, zinc dross has more than 92% of zinc content. That is the only criteria to be seen for the purpose of the items being covered under the restricted category. In as much, the zinc contents were admittedly more than 92%, we find no reason to hold that the goods would be under the restricted item. Similarly we do not find any justifiable reason for upholding the charges of mis-declaration of the goods on account of grade of the same. First of all the chemical examiners report does not give any reason as to why zinc dross in question cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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