1999 (12) TMI 167

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....mitted that the appellants manufacture Liquid Glucose and Dextrose Monohydrate; that they use Activated Carbon as one of the inputs in the manufacture of their, finished products that the product in question is rubbish or admixture of the inputs namely activated carbon, Bentonite Earth, Hyflow Supercell, Resin, Soda Ash and Caustic Soda, etc.; that it is not goods chargeable to excise duty; that this Rubbish is not activated carbon waste as activated carbon cannot be segregated from the Rubbish; that this Rubbish can at the most be termed as spent earth; that the main function of the activated carbon in refining process is decolourising property and it has been mentioned in the test report that the sample has lost its decolourising/clarifyi....

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....04 (Tri.)] wherein it was held that spent earth which is residue of the activated clay is not dutiable. The ld. Counsel finally submitted that Heading No. 38.23 of the Tariff applies to residual products of the chemical or allied industries which are not elsewhere specified or included; that their final product falls under Section IV of the Tariff which covers prepared food stuff, beverages and vinegar, tobacco and manufactured tobacco substitutes; that such product cannot be residuary product of chemical or allied industries. 3. Countering the arguments Shri A.K. Jain, ld. DR, submitted that one of the products manufactured by the Appellants is Dextrose Monohydrate which is classifiable under Chapter 29 of the Tariff which falls un....

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....ies, the ld. Counsel mentioned that Dextrose Monohydrate manufactured by them has been classified under Chapter 17 of the Tariff and not under Chapter 29 as claimed by the ld. DR; that only Glucose manufactured by them falls under Chapter 29 of the Central Excise Tariff Act. 4. We have considered the submissions of both sides. According to the manufacturing process given by the ld. Counsel for the Appellants, activated carbon, Hyflo Supercell-and Bentonite are added in Dextrose Monohydrate for first stage treatment; thereafter material is passed through Filter Press and Mud in the form of spent black moist lumps is taken out and the filtered materials is transferred to the feed tank where Hydrochloric acid is added; the material the....