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20. Now. I take up the main issue of
suppression of production of zinc oxide to the
tune of 1545.047 MT worked out by the
department on the basis of minimum contents of
Zinc in the raw material used for the production
as admitted by Shri Ramesh Kumar Agarwal.
Director in his statement tendered under Section
14 of the Central Excise Act, 1944. The
department has contended that the assessees
were manufacturing zinc oxide from Zinc dross,
Zinc scrap, zinc ingots etc. These raw materials
either were imported or purchased from local
market. The imported raw material viz. zinc
dross/zinc scrap were described in Bill of entry as
'Seal' or 'Scribe' or 'Scrub'. The 'Seal, 'Scribe' and
'Scrub' codes have been provided in ISRI
(Institute of Scrap Recycling Industries) which
reads as under:
