https://www.taxtmi.com/caselaws?id=107446 The term "same class" under Rule 173L(3)(iii) of the Central Excise Rules, 1944 is construed broadly to cover goods sharing common characteristics. On that basis, sulphuric acid and anhydrous hydrofluoric acid were treated as goods of the same class because acids share common chemical attributes. The returned sulphuric acid was also upgraded and consumed in the manufacture of a dutiable final product, so the conditions for exemption under Notification No. 217/86-C.E. were satisfied. The refund and exemption claims were therefore held to be available. en-us Tue, 31 Dec 2002 00:00:00 +0530 Thu, 22 Mar 2012 15:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107446 The term "same class" under Rule 173L(3)(iii) of the Central Excise Rules, 1944 is construed broadly to cover goods sharing common characteristics. On that basis, sulphuric acid and anhydrous hydrofluoric acid were treated as goods of the same class because acids share common chemical attributes. The returned sulphuric acid was also upgraded and consumed in the manufacture of a dutiable final product, so the conditions for exemption under Notification No. 217/86-C.E. were satisfied. The refund and exemption claims were therefore held to be available. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107446