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TMI Blog1998 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - This is an appeal filed by the Revenue being aggrieved with the Order-in-Appeal dated 8-5-1995 of the Collector of Customs (Appeals), Bombay. 2. The matter relates to the classification of the goods imported, which the importers, M/s. Metaltone (Gujarat) Pvt. Ltd. declared as "Zinc Ash". The Asstt. Collector of Customs, Bombay referred to the test report from the Central Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse. As the matter is old and relates to the year 1988, we proceed to deal with the matter on merits after hearing Shri R.S. Sangia, JDR. 4. Shri R.S. Sangia, JDR submitted that the goods imported were not zinc ash and it contained metallic pieces, which could not be found in zinc ash and that the view taken by the appellate authority was not correct. 5. We have carefully considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n explained in Chapter Note-III under Chapter 26 and it has been explained that Heading No. 26.20 applies only to ash and residues of a kind used in the industry either for extraction of metals or as a basis for the manufacture of chemical compounds of metals. Under Notification No. 238/78, dated 22-12-1978, zinc ash falling under Chapter 26 of the Customs Tariff attracted a concessional rate of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Taking all the relevant facts and considerations into account, we do not find any ground to interfere with the view taken by the Collector of Customs (Appeals). Any refund will however be subject to the law of unjust enrichment under the Supreme Court's decision in the case of Mafatlal Industries Ltd. reported in 1997 (89) E.L.T. 247 (S.C.). With these observations, the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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