2007 (9) TMI 482

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....ellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower authorities have demanded duty of Rs. 4,68,768/- from the appellants on what is called 'Lime Sludge' for the period March, 2005 - November, 2005. After examining the records and hearing both sides, we note that the  commodity in question arises in the course of recovery of sodium hyd....

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....Union Carbide of India Ltd. v. Union of India & Others [1986 (24) E.L.T. 169 (S.C.)]. As rightly pointed out by learned counsel today, the above circular holding lime sludge not to be 'goods' for the purpose of levy of duty of excise still holds the ground. Learned SDR, however, submits that the circular lost its binding effect with the subsequent transition from 6-digit to 8-digit classification ....

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....red to be good law inasmuch as the said decision of the apex court was distinguished, on the relevant point, by the apex court in the case of Union of India v. Indian Aluminium Co. Ltd. [1995 (77) E.L.T. 268 (S.C.)]. Learned counsel has also cited a few other decisions of the apex court in support of the plea of non-excisability of lime sludge. One of these decisions is in the case of Collector of....