1991 (5) TMI 176

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....spondent. [Order per : S. L. Peeran, Member (J)]. - This appeal is directed against the Order-in-Original dated 17-5-1989 passed by Collector of Central Excise, Coimbatore confirming the demand of duty of Rs. 525.38 under Section 9(2) read with Section 11A of the Central Excises and Salt Act and has held that 'sulphur sludge' is classifiable under Chapter No. 3801.90 of CET Act, 1985 attracting....

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....owever, reiterated the findings of the learned Collector but on a query from the bench, conceded the product in question was not manufactured and sold but had arisen as a "waste and scrap" during the course of manufacture of sulphuric acid in the factory of the appellant. 3. As the matter is covered by the rulings referred to above, with the consent of both the sides, the appeal itself was taken ....

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....e of rubbish and has no distinguishing name, character or use, therefore, Court held that no duty can be levied on such waste/scrap. 5. In the case of Asiatic Oxygen Ltd. (Supra), the Tribunal considered in great length the excisability of carbide sludge and held that the assessee did not undertake to produce carbide sludge, but it emerged in the process of manufacture of oxygen and acetylene gas....