https://www.taxtmi.com/caselaws?id=53137 Spent Sulphuric Acid cleared under Chapter X procedure against CT-2 certificates was treated as a separately classifiable chemically defined compound under Heading 28.07, not as mere waste or residue. Because removal under Chapter X depended on the recipient using the goods for a specified purpose, with duty becoming payable if that condition was not met, the clearances were neither exempted goods nor nil-rated goods. Rule 57CC applies only where inputs are used in the manufacture of exempted or nil-rated final products, so it did not cover these clearances and the 8% demand could not be sustained. en-us Thu, 08 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53137 Spent Sulphuric Acid cleared under Chapter X procedure against CT-2 certificates was treated as a separately classifiable chemically defined compound under Heading 28.07, not as mere waste or residue. Because removal under Chapter X depended on the recipient using the goods for a specified purpose, with duty becoming payable if that condition was not met, the clearances were neither exempted goods nor nil-rated goods. Rule 57CC applies only where inputs are used in the manufacture of exempted or nil-rated final products, so it did not cover these clearances and the 8% demand could not be sustained. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53137