2011 (8) TMI 932

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..... (J)]. -  On matter being called, none appeared on behalf of the appellant in spite of notice of hearing having been sent to then well in advance. We have accordingly heard the learned SDR and gone through the impugned order. 2. As per facts on record, the appellant who is engaged in the manufacture of Zinc Ingots, Brass Ingots, Copper Cathode and Ingots etc. imported consignment of 64. .....

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..... tter. The percentage of composition is as under : ZINC 92.2% by weight IRON 3.7% by weight It has also got the characteristics of "Zinc Dross" since the sample under reference is in the form of small metallic pieces. It does not have characteristics of zinc dross 'seal' as per ISRI code." 3. The matter was taken for adjudication and the appellants explained that ISRI had differentiated th .....

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..... ption of 1.50 lakhs. He also imposed penalty of Rs. 15,000/-. The said order of the Additional Commissioner stands upheld by the Commissioner (Appeals). Hence the present appeal. 6. We have seen the test report of the Chemical Examiner. The same shows the presence of zinc to the extent of 92% by weight i.e. more than 90% in which case it cannot be held to be falling under the restricted cate .....

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..... chemical examiner's report is in-complete and un-reliable. It is also seen that the appellants have made a request for retest of the samples which does not stand accepted by the lower authority. 7. We note that admittedly zinc dross are covered by Entry 7902.0010. It is only the items which are other than zinc dross and which are other items mentioned in 7902.0010 would fall under the residu .....

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..... t for retest does not get approved by the lower authority. In any case, we note that whether the zinc dross in question is seal grade or any other grade, the same is classifiable under Heading 7902.0000. Even the Commissioner (Appeals) while rejecting the above classification claimed by the importer, has not given any finding on the correct classification of the product. We do not find any mis-dec .....

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