https://www.taxtmi.com/caselaws?id=152814 Exemption under Notification No. 76/86-C.E. turned on the true nature of the cleared product and the manner in which it was obtained; the evidence showed it was carbon sludge, not carbon dust, and the sample was described as an aqueous paste of carbon dust. The preparation, reaction, agitator and settling tanks were treated as an effluent treatment plant, supported by the Pollution Control Board certificate, so the sludge was held to be obtained in such a plant and eligible for exemption. Tariff classification as carbon did not defeat the benefit because the notification did not make classification the governing . en-us Mon, 12 Apr 2010 00:00:00 +0530 Thu, 11 Jul 2013 15:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152814 Exemption under Notification No. 76/86-C.E. turned on the true nature of the cleared product and the manner in which it was obtained; the evidence showed it was carbon sludge, not carbon dust, and the sample was described as an aqueous paste of carbon dust. The preparation, reaction, agitator and settling tanks were treated as an effluent treatment plant, supported by the Pollution Control Board certificate, so the sludge was held to be obtained in such a plant and eligible for exemption. Tariff classification as carbon did not defeat the benefit because the notification did not make classification the governing . Case-Laws Central Excise Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152814