TMI Blog2018 (6) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... ssify 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and engaged in importing of waste and scrap of lead in powder form. The appellant claimed in the bill of entry that it was Lead Concentrate but the department considered the same as waste and classify the same under Chapter Heading 78020090. The appellant after adducing the evidence, classified the same item under Heading 26070000, where the duty was 2.5%. The department charged the duty @ 5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t melt in trade parlance is called as soft lead which contains about 99% of lead. The worldwide list of the companies producing Zinc and Lead/lead ore are accepting the same position. 5. At the strength of the written submission, the Ld. Counsel has submitted that there were the various test reports obtained in the various laboratories: Test report No. 502 dated 02.12.2014, Test report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap of Lead Acid Battery and form 9 was submitted for hazardous goods. 7. In his rejoinder, the Ld. Counsel for the appellant has drawn our attention to the base metals and articles of the base wherein Section 8, the waste and scrap was defined. Accordingly, the metal waste and scrap from the manufacture or mechanical works of the metals and metal goods definitely not usable as such. He submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported 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. Hence, in view of the above, we set aside the impugned order and allow the appeal in favour of the appellant. (Dictated and pronounced in the open court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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