https://www.taxtmi.com/caselaws?id=104334 Carbide sludge arising during acetylene gas manufacture was treated as waste generated in the manufacturing process, not as excisable goods capable of classification under the residuary tariff item. The tribunal relied on earlier tribunal and Supreme Court authority to hold that such sludge did not answer the description of goods liable to central excise duty under Item 68 of the erstwhile tariff. The result was that carbide sludge was not dutiable and the appeal failed. en-us Wed, 06 Sep 1995 00:00:00 +0530 Tue, 28 Feb 2012 17:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104334 Carbide sludge arising during acetylene gas manufacture was treated as waste generated in the manufacturing process, not as excisable goods capable of classification under the residuary tariff item. The tribunal relied on earlier tribunal and Supreme Court authority to hold that such sludge did not answer the description of goods liable to central excise duty under Item 68 of the erstwhile tariff. The result was that carbide sludge was not dutiable and the appeal failed. Case-Laws Central Excise Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104334