1. Zinc ash is liable to C. V. duty U/I 26B of CET (old). 1983 ECR 498D (T).

2. Zinc plates (polished)—CVD—CETI 26B(ii) specifically covers zinc "plates", "sheets", etc. and does not make any distinction between ordinary zinc plate and highly polished zincplates. Therefore, highly polished zinc plates are rightly classifiable under CETI 26B(ii) and not under the residuary item 68 for levy of CVD. 1996 (65) ECR 60 (T).

3. Zinc Dust—CTA: H. 79.03; Notfn. No. 44/83-Cus Sl. No. 7 (2)—In technical and trade/common parlance, as well as BTN, Zinc Dust is distinguished from Zinc Powder. 1997 (68) ECR 604 (T)

4. Zinc Dross having 93% metal content—Goods not having been obtained in the processing of ores but in the electrolytic process in scrap, classifiable under CTA: H. 79.01. 1997 (70) ECR 854 (T).