2002 (4) TMI 596

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....C. Mani, DR, for the Respondent. [Order (Oral)]. - This appeal arises from Order-in-Appeal No. 108/2000 (M-I), dated 20-10-2000 passed by the Commissioner (Appeals) by which the Commissioner (Appeals) has confirmed duty on spent sulphuric acid obtained out of concentrated sulphuric acid used as an input during the manufacture of chlorine. The same has arisen as waste during the process of th....

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....ot liable to duty. Further he submits that in the present case, the percentage of sulphuric acid has not been ascertained by carrying out any test and hence it cannot be considered that the product in this case has high percentage of sulphuric acid. Therefore, the earlier judgments are distinguishable. He further submits that in the case of CCE, Ahmedabad v. Keti Chemicals reported in 1999 (113) E....