1999 (4) TMI 241

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....ents. [Order per : Gowri Shankar, Member (T)]. - The appellant was engaged in the manufacture of starch from maize. The process of manufacture requires treating with kernel of maize with water into which had been dissolved sulphur dioxide. Notice was issued to the assessee alleging that by this process of the mixing of sulphur dioxide and water, dilute sulphuric acid emerges, on which duty had ....

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....er of the solution, although carried out much later to the proceedings, contained in the letter, dated 29-1-1999 by the Superintendent to the assessee, produced by its Advocate indicates that the contents of water in the sulphuric acid is only 0.16%. 3. The notice demands duty, not on this product, but on dilute sulphuric acid; Sulphuric acid with the formula H2SO4 is largely obtained by dis....