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TMI Blog2008 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per: Rakesh Kumar, Member (T)]. - The point of dispute in this appeal of the Revenue is whether consignment of zinc dross imported by the Respondents is covered by Institution of Scrap Recycling Industries (ISRI) Code SCRUB and hence covered by EXIM code 79020010 and freely importable, or is the 'zinc dross other than that covered by ISRI code scrub, seal, seam or shelf and hence cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specification for zinc dross scrub, which must be free from skimmings and tramp iron. (iii) The Tribunal's judgments in case of Varun Aluminium Industries Ltd. v. CC, Nhava Sheva, reported in 2002 (141) E.L.T. 238 and in case of CC, Customs, Mumbai v. Metal Tone (Gujarat) Pvt. Ltd. reported in 1999 (107) E.L.T. 722 (Tribunal) relied upon by the CC (Appeals), are not applicable to the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 92% of zinc cannot be anything other than zinc dross scrub. (ii) The agreement between the Respondent and the supplier M/s HEMSU, International, U.S.A., for supply of 4OMT of zinc dross o ISRI code scrub and the test certificate received from the supplier also certifies the goods to be zinc dross of ISRI code scrub. (iii) In two consignments of zinc dross imported from the same supplier durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al examiners of CRCL have tested the sample from the consignment twice and on both the occasions have reported that the sample does not conform to the ISRI code for scrub. The goods, admittedly are not of ISRI code seal, seam or shelf. The imported goods, therefore, are zinc dross other than the dross confirming to ISRI code scrub, seal, seam or shelf and hence the same are restricted for import. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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