India at the rate set forth in the first schedule. Under item 26B of the Central Excise Tariff being the schedule of the Act under ... above item.
According to the Brussels Nomenclature Chapter 79 under beginning para 79.03 wrought plates, sheet and strips it has been laid down that above
granting the exemption u/s.
10(26B) to the assessee since as per ITR-7 (other details,
Para-B) of the e-filed return ... earlier years, the income of the
foundation was exempted under section 10(26B) of the Act for
3
ITA No.2111/Del./2017
present case. The Complainant has sought amendment by
adding Para No.9A, 9B, 11A, 26A, 26B, 26C, 26D, 26E, 26F, 26G. The
amendments sought
applicants with the prayers
that after para no.26, new para no.26a, 26b, 26c and 26d be added; in
the Ground L, new Ground
applicants with the prayers
that after para no.26, new para no.26a, 26b, 26c and 26d be added; in
the Ground L, new Ground
applicants with the prayers
that after para no.26, new para no.26a, 26b, 26c and 26d be added; in
the Ground L, new Ground
Collector of Central Excise, Madras 1985 (22) ELT 437 (Tribunal). In para 21 reference had been made to the "mischief rule" applicable ... expression "waste and scrap". In the case of zinc (TI. 26B) the explanation included dross and ash. In the case of aluminium
metal ore or for chemical purposes. Shri Gopinath submitted that Tariff Item 26B(1)-CET covered Zinc Dross specifically. Therefore, there is no question ... Union of India and Ors. with special reference to para 10 thereof and submitted that this paragraph laid down the requisites for imposition of countervailing
imported Zinc Ash had arisen in the course of smelting operations. Paras 12 and 15 of the said judgment being relevant are reproduced
"12. Under ... zinc dross and zinc ashes, falling under sub-item (1) of Item 26B of 1st Schedule to the CESA, 1944 as are arising
appeal. Shri Rakesh Bhatia representing the respondent agrees that the ratio in para 2 of the decision for classification of zinc ash under ... worked out on that basis and not under T.I. 26B of CET.
3. In view of the foregoing, the appellants claim for classification
