Dutiability of spent sulphuric acid in chlorine manufacture upheld where prior final order and binding precedent had already settled the issue.

Spent sulphuric acid arising during the manufacture of chlorine was treated as dutiable under Rule 57F(18) of the Central Excise Rules, 1944. The text notes that a prior final order in the assessee's own case had already held the material liable to duty, relying on a binding High Court decision. A request to remand the matter on the basis of fresh testing or a different sulphuric acid content was rejected because the issue had already attained finality under the larger bench decision, leaving no basis to reopen duty liability.

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Issues: Whether spent sulphuric acid emerging during the manufacture of chlorine was liable to central excise duty under Rule 57F(18) of the Central Excise Rules, 1944.

Analysis: The appeal challenged confirmation of duty on spent sulphuric acid said to have arisen as waste in the course of using concentrated sulphuric acid as an input. The Tribunal noted that in the appellant's own case a previous final order had already held spent sulphuric acid to be dutiable, and that view had been taken in the light of the binding High Court decision. The contention for remand based on absence of fresh testing or a different percentage of sulphuric acid was not accepted because the issue had already attained finality under the larger bench decision and there was no basis to reopen it.

Conclusion: Spent sulphuric acid was held to be liable to duty, and the contention against duty liability failed.

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