1997 (7) TMI 429

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.... [Order per : P.C. Jain, Member (T)]. -  The short question involved in this matter is whether the carbide sludge arising in the course of manufacturing of acetylene gas is liable to duty under Tariff Item 68 of the erstwhile Central Excise Tariff. The lower appellate authority has held that carbide sludge are not goods being a waste product. Hence it is not excisable, relying on Tribunal's....