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2017 (3) TMI 764 - AT - CustomsClassification of imported goods - zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - confiscation of goods on the ground that the weight of the slab imported by the appellant is 500 kgs - Held that: - the classification of the goods imported would fall under category of 79020010 and there is no violation nor there is misdeclaration in order to hold that the goods are liable for confiscation under Section 111(d) of the Customs Act, 1962 - similar issue decided in the case of ROSE ZINC 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.
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