Brass Ash a brown powdery material containing essentially brass powder, metallic compound (mainly zinc) and siliceous matter classifiable as brass ash under sub-heading 2602.90, and not as brass waste and scrap under 7404.00, CTA, 1975. - Collector v. Shankar Metal Trading Co. - 1992 (60) E.L.T.154 (Tribunal).

Brass Ash falling under sub-heading 2620.30 of the Customs Tariff not eligible for concessional rate of duty under Notification No. 493/86-Cus. Being specifically excluded vide Sl.No. 6 thereof. - Sunshine Metal & Alloys Ind. P. Ltd. v. Collector - 1996 (88) E.L.T. 784 (Tribunal).

Brass Residue is a material of a kind used in industry either for extraction of metals or manufacture of chemical compounds of metals. Yellowish metallic powder of fien sharings and drillings arisingout of metallic working metals is not an "Ash or a residue", hence fall outside the Heading 26.20 of the Customs Tariff. - C.L.Gupta and Sons v. Collector - 1997 (90) E.L.T. 124 (Tribunal).

Copper Alloy. - Alloy of copper and zinc together with nickel and in the nature of metallic powder of fine sharing and drilling are not classifiable under Heading 26.20 of Customs Tariff Act, 1975 nor classification under Heading 74.02 ibid appropriate. - C.L. Gupta and Sons v. Collector - 1997 (90) E.L.T. 124 (Tribunal).

Dross.- Brass dross falling under sub-heading 2620.30 of Customs Tariff Act, 1975 not eligible for concessional rate of duty under Notification No. 493/86-Cus. Being specifically excluded vide Sl.No. 6 thereof i.e. ash and residues (includingdross) of copper. - C.L. Gupta & Sons v. Collector - 1998 (98) E.L.T. 541 (Tribunal).

Zinc ash. - Metallic zinc is contained in item in question to the extent of 85.7% hence it is classifiable as zinc ash under Heading 26.20 of Customs Tariff Act, 1975 and not classifiable as zinc dross. - Collector v. Metaltone (Gujarat) Pvt. Ltd. - 1999(107) E.L.T. 722 (Tribunal).