1998 (6) TMI 181

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.... Shri H.K. Jain, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  In these appeals the short question is whether the Spent Sulphuric Acid is liable to duty or not under Tariff Heading 3402.90. Ld. Advocate appearing for the appellant in Appeal No. 1 and for the respondents in Appeal No. 2 submits that the main question now is whether the said product `Spent Sulphuric A....

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....e case of DCW Ltd. v. CCE, Madurai - 1996 (81) E.L.T. 381 is in favour of the Revenue. 3. We have carefully considered the pleas advanced from both sides. While, we agree with the ld. SDR that judgment of the Tribunal in the case of DCW Ltd. (supra) is in fabour of the Revenue insofar as the product Spent Sulphuric Acid is concerned but in view of a number of other judgments and the latest....