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TMI Blog1996 (5) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - These appeals are directed against Order-in-Appeal No. C.3/1048/1050, dated 6-4-1985 of Collector of Customs (Appeals). 1.2 Appellants had imported what they claimed to be highly polished Zinc Plates under Bill of Entry No. D. 336, dated 8-8-1979 and D. 162, dated 4-1-1980. The goods were assessed under Tariff Item 84.34 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng plates classification of these products under Item 26B of Central Excise Tariff as ordinary zinc plate would not be correct. It is only ordinary zinc manufactures as such as would attract duty under Tariff Item 26B(ii). These on the other hand are meant specifically for preparing printing blocks and if at all they attract Central Excise duty, proper tariff item would only C.E.T. 68 and not 26B( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under Tariff Item 26B as "manufacture" of Zinc and would specifically answer to description of "plates" mentioned therein. 5. There is no force in the plea of the appellants that even assuming while denying the goods are liable to duty of Central Excise they should be classified under Item 68. Since the goods squarely get covered under proper Tariff Item 26B they cannot be taken out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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