TMI Blog2024 (2) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... zinc from Australia - classification of remelted zinc that whether it will be covered under CTH 7901 20 90 as claimed by the Department or under CTH 7901 12 00 as claimed by the Appellant - HELD THAT:- We note that the Appellant vide Bill of Entry 3940705 dated 09.11.2017 and 4542175 dated 25.12.2017 have admittedly declared zinc at 95.85 % and 95.75% respectively which clearly does not corres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant M/s Rajdev Intertrade Pvt. Ltd is a private limited company engaged in the manufacture of Zinc Oxide. A product called remelted zinc is used for the said purposes. The Appellant imports the said remelted zinc from Australia. The Appellant has effected the said imports by classifying Remelted zinc under CTH 7901 12 00 of the First Schedule to the Customs Tariff Act, 1975 and paid Basic Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions as regards the test report relied on by the Ld. Commissioner (Appeals). He submits that the Ld. Commissioner (Appeals) has relied on the test reports of the sample drawn through metal gun and classified the disputed goods under CTH 7901 20 90 whereas they should have considered taking samples from the said consignment for testing that the substantive procedure was not followed by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides and perused the records. We find that the main issue to be decided in the present case is with regards to classification of remelted zinc that whether it will be covered under CTH 7901 20 90 as claimed by the Department or under CTH 7901 12 00 as claimed by the Appellant. In order to determine the classification the said chapter headings and note to Chapter 79 is reproduced below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the goods in dispute. Therefore, the adjudicating authority was not wrong in re-classifying the disputed goods under CTH 7901 20 90. The classification of the goods by the Department is proper and needs no interference. The judgments cited by the Appellant in support of their claims are based on facts and circumstances entirely different from that in the present case therefore cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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