1. This order disposes of the appeal which relates to Order-in-Original dt. 14-4-1980, Order Nos. S8/1143/79-B and S8/1144/79-B and the appeal in respect of that order filed before the Appellant Collector of Customs.
2. The question for decision in this appeal, originally a revision application to the Government of India, is refund of the duty on zinc ash imported before---81. In this connection, Shri J.P. Devadhar, Advocate representing the appellants draws our attention to a decision of the Tribunal in S.K.C. Dyestuff and Chemical Industries, Madras v.Collector of Customs, Madras [1988 (18) E.L.T. 633 (Tribunal) and submits that this decision is applicable to the present appeal. Shri Rakesh Bhatia representing the respondent agrees that the ratio in para 2 of the decision for classification of zinc ash under T.I. 68 of CET for imports prior to ... 81 would be applicable and CV duty would have to be worked out on that basis and not under T.I. 26B of CET.3. In view of the foregoing, the appellants claim for classification of zinc ash under T.I. 68 is accepted. The goods would be classified under this Tariff Item and benefit of any exemption notification applicable to the goods shall be given to the appellants subject to fulfilment of the conditions if any of relevant notification. The appeal is disposed of in these terms. Refund admissible to the appellants shall be granted within a period of four months on receipt of this order in the Collect orate concerned.