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6. In view of the foregoing decisions ld.ad. submits that the issue is decided in their favour and the findings of the authorities below based upon the two test reports which are not clear, are erroneous.

7. He further submits that the original adjudicating authority has held the goods as classifiable under tarif heading 26.20 of the customs tariff which cover ash and residue. The test report of the chemical examiner has clearly held that the goods in question are not ash/residue. He submits that all the documents of the foreign supplier including certificate has described the goods as zinc scrap "SAVES' as per ISRI specification. This fact has not been disputed or found to be incorrect in any of the reports inasmuch as neither of the test report says that the goods are not confirming to ISRI code 'SAVES', in respect of a specific query being put to examiners.

8. He further submits that in any case even if the goods are considered to be dross, the same are freely importable under Exim Code No. 79020000.10. By drawing my attention to the Exim Policy 1997-2000 he submits that the following items are freely importable:-

"790200 00 Zinc waste and scrap 790200 00.10 ZINC SCRAP NAMELY THE FOLLOWING: F Old zinc die cast scrap covered by ISRI code word SAVES .....

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Hot dip galvanizers slab zinc dross (Batchprocess) covered by ISRI Code Scrup (minium 92% zinc)-free of skimmings Continuous Line Galvanizing Slab Zinc Top Dross covered by ISRI Code Seal (minium 90% zinc)-free of skimmings continous line galvinizing slab zinc bottom dross covered by ISRI Code Seam (minium 92% zind) - free of skimmings Prime Zinc die casts covered by ISRI Code Shelf (85% zinc) - free from corrosion or oxidation."