9911796707
TMI Blog2017 (3) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... INC LTD. Versus COMMISSIONER OF CUSTOMS, JAIPUR [2011 (8) TMI 932 - CESTAT, NEW DELHI], where it was held that whether the zinc dross in question is of seal grade or any other grade, the same is classifiable under heading 79020010 - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... aws our attention to the findings and submits that the ITC (HS) classification of 79020010 clearly covers their case and the ISRI definition of zinc dross shall also be applicable to them. He relies on the decision of the Tribunal in the case of Varun Aluminium Industries Ltd. vs. CC, Nhava Sheva 2002 (141) ELT 238 and Hiren Aluminium Ltd. vs. CC, Nhava Sheva 2003 (158) ELT 237, for the proposition that ISRI specifications are merely guidelines and variations to specifications permissible subject to agreement between buyer and seller. Learned counsel also brings to our notice the judgment of this Tribunal in the case of Rose Zinc Ltd. vs. CC, Jaipur 2011 (274) ELT 417 on an identical issue and submits that the said decision covers the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Should be poured in moulds or in small moulds weighing not over 75 pounds each. Zinc shall be minimum 85%." It is not the case of the Revenue that the zinc content in the goods imported by the appellant is less than 85%. To that extent, the adjudicating authority concedes the factual position. The only point picked up by the adjudicating authority to hold that the goods are liable for confiscation, is that the weight of the slab imported by the appellant is 500 kgs. It can be seen from the above reproduced ISRI definition of zinc dross shelf that the zinc scrap can be poured in moulds or in small moulds weighing 75 kgs each. This definition would clearly indicate that an importer can import zinc dross shelf poured in moulds, as the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods are not, seal they would fall under any other grade. In as much as, all the grades are freely importable and attract the same rate of duty, no intention can be attributed to the appellant to mis-declare the goods as seal grade. They have also contended that at the very opinion that zinc dross is not of seal grade, the chemical examiner has not given any reasons as to why the same does not have the characteristics of seal grade. He has also not given any opinion as to under which category the zinc dross falls. As such, they have strongly contended that the chemical examiner report is in-complete and un-reliable. It is also seen that the appellants have made a request for retest of the samples which does not stand accepted by the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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