1998 (7) TMI 374

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...., for the Respondent. [Order]. - The application is for dispensing with pre-deposit of Rs. 1,86,663/-. 2. The learned Counsel Shri J.C. Patel appearing for the applicant submitted that they manufacture Sodium Hydrosulphite acid and other chemicals falling under Chapter 28 of the Central Excise Tariff Act. They use duty paid oleum which is concentrated sulphuric acid in the dehydratio....

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....ill only have prospective effect. The learned Counsel also produced an order of the Tribunal No. 68/98-C, dated 20-2-1998 wherein the Tribunal has held that spent Sulphuric Acid will not fall under Heading 28.07. This, therefore have the binding effect. 3. The ld. DR Shri S.V. Singh, contended that the Trade Notice relied upon is not a tariff ruling by the Central Board of Customs & Excise....