https://www.taxtmi.com/caselaws?id=83342 The Tribunal rectified the error in its Final Order regarding the classification of Spent Sulphuric Acid under the Central Excise Tariff Act, 1985. It classified the acid under Heading No. 38.23 instead of 28.07, nullifying the basis for the demand. The Tribunal set aside the penalty imposed on the appellants, clarifying that duty should be recoverable under Heading 38.23. The rectification addressed the unresolved demand and penalty issues, emphasizing that duty can be demanded based on the Tribunal's classification when different from the lower authority. en-us Fri, 17 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83342 The Tribunal rectified the error in its Final Order regarding the classification of Spent Sulphuric Acid under the Central Excise Tariff Act, 1985. It classified the acid under Heading No. 38.23 instead of 28.07, nullifying the basis for the demand. The Tribunal set aside the penalty imposed on the appellants, clarifying that duty should be recoverable under Heading 38.23. The rectification addressed the unresolved demand and penalty issues, emphasizing that duty can be demanded based on the Tribunal's classification when different from the lower authority. Case-Laws Central Excise Fri, 17 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83342