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TMI Blog2008 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, therefore, are zinc dross other than the dross confirming to ISRI code scrub, seal, seam or shelf and hence the same are restricted for import - Revenue’s appeal is allowed. - C/766/2005 - C/187/2008-Cus. (PB), - Dated:- 9-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri B.K. Singh, DR, for the Appellant. Shri Sanjay Grover, Advocate, for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative made the following submissions :- (i) Any type of zinc dross not covered by the ISRI code scrub, seam, seal and shelf, is covered by EXIM code 79020090 and the same is restricted for import. The imported zinc dross is covered by EXIM code 79020090. (ii) Since as per the test report of the Central Revenue Control Laboratory, the imported zinc dross contains 3-4% iron, it is not covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 2.2 Shri Sanjay Grover, Advocate, the learned counsel on behalf of the Respondents made the following submissions :- (i) The chemical examine of CRCL in this test report has not assigned any reason to reach the conclusion that inspite of the fact that the sample is zinc dross having more than the minimum content of zinc, it is other than scrub/seal/seam/shelf. A material having character ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shelf covered by EXIM code 79020010. The zinc dross, other than that conforming of ISRI code scrub, seam, seal and shelf is covered EXIM code 79020090 and the same is restricted for import. 3.1 In this case, there is no dispute that the goods are zinc dross with zinc content of more than 92%. The point of dispute is whether the goods, in question, conform to the specification of ISRI code scru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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