2004 (6) TMI 569

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....ure certain by products in Ammonium gas dissolved in water as per Pollution Control Board instruction is discharged in huge Effluent Treatment Plants. The question is whether this solution of 69% to 80% Ammonium along with other Toxins sent/used in Effluent Treatment Plant would be excisable chemicals under Chapter 28/29 of CETA, 1985. (b)     The lower authority on finding that the assesee had been clearing the impugned goods to their Roha Plant would establish the instability & the fact that the assessee had declared the said goods in the classification list/declaration filed by them under Rule 173B & cleared on payment of duty to Roha & the valuation thereof is only in dispute. The question of marketability would b....

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....arket Enquiries & that aspect is not under challenge. (b)     The Ammonium Hydroxide % age is 5.9% as per test reports. The M/s. Nav Gases & Chemical Pune certificate of that 6 to 8% Ammonium is not saleable will not mean 5.9% Ammonium Hydroxide solution is not saleable. (c)     The classification of the product i.e. Aqueous solution of 5.9% Ammonium Hydroxide, under Chapter 29 is CETA,' 85 cannot be upheld, in view of Chapter Note 1(d) & 1(e) & due to the presence of other Toxin elements in the entity. The appropriate classification is required to be determined. The orders of the lower authority do not confirm the reasons for arriving at the said classification. (d)    The "en....