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2008 (7) TMI 87 - CESTAT NEW DELHIZinc dross imported – zinc dross has zinc content of more than 92%. - chemical examiners of CRCL have tested the sample from the consignment twice and on both the occasions have reported that the sample does not conform to the ISRI code for scrub - imported 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.
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