https://www.taxtmi.com/caselaws?id=88910 Spent sulphuric acid was treated as not a manufactured product and not goods in the commercial sense, so it did not attract central excise duty under Tariff Heading 3402.90. The Tribunal preferred the later line of authority, and declined to follow the earlier contrary view because it had been influenced by the assessee's concession to pay duty. On that basis, the product was held not liable to duty. en-us Fri, 26 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88910 Spent sulphuric acid was treated as not a manufactured product and not goods in the commercial sense, so it did not attract central excise duty under Tariff Heading 3402.90. The Tribunal preferred the later line of authority, and declined to follow the earlier contrary view because it had been influenced by the assessee's concession to pay duty. On that basis, the product was held not liable to duty. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88910