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    <title>1989 (9) TMI 228 - CEGAT, NEW DELHI</title>
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    <description>Sulphuric acid used in an integrated residue treatment and silver recovery plant was treated as connected with the manufacture of zinc because the process was technologically necessary to prevent zinc loss and maximise zinc recovery. On that basis, exemption under Notification No. 217/86 was held admissible from the date of filing of the classification list. For the earlier classification list covering 1-4-1984 to 1-4-1986, the appellate record contained no adequate discussion and the controversy could not be decided on merits, so the matter was remanded to the lower appellate authority for a speaking order.</description>
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