Remelted Zinc classifiable under CTH 790120 0: CESTAT Ahmedabad

Rajdev Inter Trade Private Limited Vs C.C.-Mundra (CESTAT Ahmedabad) In the case of Rajdev Inter Trade Pvt. Ltd. versus C.C.-Mundra, a pivotal issue arises regarding the classification of remelted zinc for customs duty purposes. The appellant contests the classification under CTH 7901 20 90, arguing for CTH 7901 12 00 instead. The crux of the matter revolves around the classification of “remelted zinc.” The appellant imports this material from Australia and declares it under CTH 7901 12 00, paying a 5% basic customs duty. However, the department argues that due to the zinc content,...