https://www.taxtmi.com/caselaws?id=53985 Contaminated mercury used as a cathode in the manufacture of caustic soda remained classifiable as mercury under Chapter 28, even though it contained impurities. The tariff note treated chemical elements with impurities as classifiable under that chapter, and the chapter note recognised that treatment making goods marketable could amount to manufacture. Because the assessee cleared the product as mercury and not as waste, it could not avoid central excise duty by characterising it as a waste product. The absence of a provision similar to Rule 57F(4) did not alter the classification or duty position, and the clearance was held dutiable. en-us Tue, 12 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53985 Contaminated mercury used as a cathode in the manufacture of caustic soda remained classifiable as mercury under Chapter 28, even though it contained impurities. The tariff note treated chemical elements with impurities as classifiable under that chapter, and the chapter note recognised that treatment making goods marketable could amount to manufacture. Because the assessee cleared the product as mercury and not as waste, it could not avoid central excise duty by characterising it as a waste product. The absence of a provision similar to Rule 57F(4) did not alter the classification or duty position, and the clearance was held dutiable. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53985