https://www.taxtmi.com/caselaws?id=93126 The Tribunal upheld the classification of carbide sludge as non-marketable. Regarding zero air, it was classified under Tariff Heading 28.51 as compressed air, disagreeing with the Revenue's argument for classification under 28.04. The Tribunal found that the removal of carbon dioxide did not change the essential character of the air, leading to the decision in favor of the assessee. Both appeals were disposed of accordingly. en-us Tue, 02 Sep 1997 00:00:00 +0530 Tue, 08 Nov 2011 15:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93126 The Tribunal upheld the classification of carbide sludge as non-marketable. Regarding zero air, it was classified under Tariff Heading 28.51 as compressed air, disagreeing with the Revenue's argument for classification under 28.04. The Tribunal found that the removal of carbon dioxide did not change the essential character of the air, leading to the decision in favor of the assessee. Both appeals were disposed of accordingly. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93126