Classification of spent sulphuric acid as sulphuric acid for tariff purposes affirmed, affecting duty treatment of by product waste. Spent sulphuric acid produced as a by product during manufacture, when a separate chemically defined compound, is classifiable as sulphuric acid for tariff purposes rather than as miscellaneous chemical waste, and that classification governs excise treatment and the applicability of exemption claims for use in fertilizer manufacture.
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Provisions expressly mentioned in the judgment/order text.
Classification of spent sulphuric acid as sulphuric acid for tariff purposes affirmed, affecting duty treatment of by product waste.
Spent sulphuric acid produced as a by product during manufacture, when a separate chemically defined compound, is classifiable as sulphuric acid for tariff purposes rather than as miscellaneous chemical waste, and that classification governs excise treatment and the applicability of exemption claims for use in fertilizer manufacture.
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