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2018 (6) TMI 1219 - AT - CustomsClassification of imported goods - waste and scrap of lead in powder form - Appellant claimed in the bill of entry that it was ‘Lead Concentrate’ and classified the item under Heading 26070000 but the department considered the same as ‘waste’ and classify the same under Chapter Heading 78020090 - Held that:- Facts remains that in the past and future the said item was treated by the Department as ‘Concentrate’, only this time this treatment has been denied. Regarding the Polution Certificates, it is evident that this is not a case of production, this is a case of import. Appellant may be engaged in primary or secondary production, we are not concerned, we are concerned with the impugned imported item only. So, the Certificate of Pollution will not have much relevance. By looking the test report and other material, we are of the view that the item falls under the classification of Heading ‘Concentrate’ under 26070000 - appeal allowed - decided in favor of appellant.
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