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of <h1>Supreme Court: Spent sulphuric acid classified under Heading 28.07, not 38.23.</h1> The Supreme Court of India held that Spent sulphuric acid falls under Heading 28.07, not 38.23 as determined by the Tribunal. This decision was influenced ... Spent sulphuric acid The Supreme Court of India ruled that Spent sulphuric acid is classified under Heading 28.07, not 38.23 as previously held by the Tribunal. The decision was based on a concession made by the Revenue's counsel, following a Larger Bench judgment. The impugned order was set aside, and the appeals were allowed. (Case citation: 2002 (11) TMI 93 - SC)
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