Rule 57G declaration for sulphuric acid held sufficient for spent sulphuric acid already assessed under Heading 2807.00

A declaration of sulphuric acid under Rule 57G was treated as sufficient for spent sulphuric acid where the input had already been assessed and cleared as sulphuric acid under Heading 2807.00. The Tribunal held that a later decision on tariff classification in a different factual setting did not control the present facts, because the recipient's declaration described the input as sulphuric acid and the departmental objection did not show that the declaration was inapplicable merely due to the spent-acid description. On that basis, the challenge failed to justify stay of the appellate order, and stay was refused.

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Issues: Whether the declaration of sulphuric acid under Rule 57G covered spent sulphuric acid cleared under Heading 2807.00, so as to justify grant of stay of the appellate order.

Analysis: The Tribunal noted that the later decision relied upon by the department dealt with tariff classification of spent acid in a different factual setting and did not govern the present case. Here, the spent sulphuric acid had already been assessed and cleared as sulphuric acid under Heading 2807.00, and the recipient's declaration described the input as sulphuric acid. On that basis, the declaration could not be treated as inapplicable merely because the material was described as spent acid. The departmental challenge therefore did not establish a case for staying the appellate order.

Conclusion: The declaration was held adequate for the spent sulphuric acid received, and stay of the operation of the appellate order was refused.

Ratio Decidendi: Where an input has been assessed and cleared as sulphuric acid, a declaration of sulphuric acid under Rule 57G is sufficient even if the material is described as spent sulphuric acid.

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