Classification of Sweeping Terephthalic Acid upheld because dust contamination did not change its essential character.

Sweeping Terephthalic Acid mixed with dust and dirt from the manufacturing area remained classifiable as Terephthalic Acid under the Central Excise Tariff because the contamination did not change its essential character. The material continued to fall within Chapter 29, which covers separately chemically defined organic compounds, and the assessee's inability to use it in its own manufacture did not make it waste. The Revenue's classification was therefore upheld, and the challenge failed.

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Issues: Whether Sweeping Terephthalic Acid, containing dust and dirt from the manufacturing area, remained classifiable as Terephthalic Acid under the Central Excise Tariff or could be treated as waste cleared at nil rate of duty.

Analysis: The only distinction between the two products was the presence of dust and dirt in the sweeping material. That difference did not alter its essential character or take it out of Chapter 29, which covers separately chemically defined organic compounds. The assessee's inability to use the material for its own manufacture did not convert it into waste. Since Sweeping TPA was still TPA, it was correctly classifiable under the relevant tariff sub-heading.

Conclusion: The classification adopted by the Revenue was upheld and the assessee's challenge failed.

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