https://www.taxtmi.com/caselaws?id=82958 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. en-us Thu, 28 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 14:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82958 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. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82958