2005 (4) TMI 356

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....chedule and claimed 'NIL' rate of duty under Notification No. 181/86-C.E., dated 1-3-1986. The department took the view that the goods did not satisfy the conditions for classification under Chapter 31 of the CETA Schedule. They issued a show-cause notice to the party proposing to classify the item under Heading 38.23 as "residual product of chemical or allied industries". This proposal was contested. The adjudicating authority held that the product was classifiable under Heading 38.23 (SH 3823.00) till 28-2-1997 and under SH 3824.90 from 1-3-1997. This decision was set aside by the Commissioner (Appeals), who accepted the claim of the party for classifying the goods under Heading 31.05 and for exemption under the aforesaid Notification. He....

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....hosphoryl plant where two products viz. 'Phosphoryl (A)' and 'Phosphoryl (B)' are manufactured. The residual products (effluents) from both the plants are drained into the Effluent Treatment Plant (ETP) where certain chemicals are added and the heavier solid particles resulting from this treatment are allowed to settle. After removing the supernatant liquid, the solids are transferred to the sludge filter unit. The filtered solids are collectively called "Industrial Sludge". According to the appellant, this product is classifiable as "residual product of chemical industry", whereas the respondents would classify it as "chemical fertilizer". Ld. DR and ld. Counsel have reiterated the respective positions. Ld. Counsel has also relied on certa....