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The sample is in the form of shining, gray metallic pieces of irregular shapes and sizes having oxidized surfaces. It is composed mainly of Zinc together with small amount of iron and siliceous matter. 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 the zinc dross under various grades like score, scrub, scam etc. but the same does not fit the nature and characteristics of zinc dross. The prices of the grades are same and as such, the allegation of mis-declaration of zinc dross under the grade seal will not have any effect.

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 category. The lower authorities had relied upon the said report to the extent that zinc dross is not under the grade seal. However, the appellants have contended that these codes like sea, score, gray are different names by ISRI and if the goods are not  they would fall under any other grade. In as much as, all the grades are freely importable and attract the same rate of duty, no intention can be attributed to the appellant to mis-declare the goods as seal grade. They have also contended that at the very opinion that zinc dross is not of seal grade, the chemical examiner has not given any reasons as to why the same does not have the characteristics of seal grade. He has also not given any opinion as to under which category the zinc dross falls. As such, they have strongly contended that the chemical examiner 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.