2004 (6) TMI 416

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....Appellant. Shri A. Jayachandran, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  In these cases, the lower appellate authority has confirmed demands of duty against the appellants on "Carbon Sludge/Dust", a product, which was generated in their Effluent Treatment Plant (ETP) and cleared without payment of duty during the period Feb.'92 - March 2000. A certai....

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....s that "the commodity is an aqueous paste of Carbon Dust, containing traces of Calcium compound". On the basis of this report, it has been held that the product does not contain mud and is essentially carbon in powder form with some impurities. It is also observed that the item is recognised as only Carbon Dust in trade parlance. Yet another observation is that the assessee themselves had invoiced....

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....e a semi-solid/semi-liquid state of muddy material. In the instant case, the commodity did not contain any mud. It was composed essentially of carbon mixed with water, with traces of impurities. According to the DR, such a commodity is classifiable under sub-heading 2803.00, attracting Central Excise duty. Countering the Counsel's plea that the item was not marketable, the DR submits that the item....

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....on is whether the commodity can be classified as Sludge? The appellants described it as 'Carbon Sludge' in their Sale Orders and as 'Carbon Sludge/Dust' in their Invoices. According to the Chemical Examiner's Report, the Commodity is an "aqueous paste of Carbon Dust, containing traces of Calcium compound". Sub-heading 2803.00, whereunder duty has been demanded by the authorities below, reads "Carb....