https://www.taxtmi.com/caselaws?id=95574 Sweeping Terephthalic Acid mixed with dust and dirt from the manufacturing area remained classifiable as Terephthalic Acid under the Central Excise Tariff because the contamination did not change its essential character. The material continued to fall within Chapter 29, which covers separately chemically defined organic compounds, and the assessee's inability to use it in its own manufacture did not make it waste. The Revenue's classification was therefore upheld, and the challenge failed. en-us Wed, 19 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95574 Sweeping Terephthalic Acid mixed with dust and dirt from the manufacturing area remained classifiable as Terephthalic Acid under the Central Excise Tariff because the contamination did not change its essential character. The material continued to fall within Chapter 29, which covers separately chemically defined organic compounds, and the assessee's inability to use it in its own manufacture did not make it waste. The Revenue's classification was therefore upheld, and the challenge failed. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95574