Central Excise - Spent calcium - Sulphite solution - Applicability of Notification No. 378/86-C.E., dated 29-7-1986 (presently No. 31/89-C.E., dated 1-3-1989) - Regarding

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....No. 31/89-C.E., dated 1-3-1989) - Regarding F. No. 107/2/90-CX.3 Dated 8-7-1992 Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Spent calcium - Sulphite solution - Applicability of Notification No. 378/86-C.E., dated 29-7-1986 (presently No. 31/89-C.E., dated 1-3-1989) - Regarding. Notification No. 378/86-C.E., dated 29-7-1986 (presen....

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....e revenue audit has raised an objection that the spent liquor is known as "Black liquor" in soda and sulphate process of pulp making and not in sulphite process, as such the benefit of Notification No. 378/86-C.E., dated 29-7-1986 is not available to spent liquor, namely, spent clacium-bi-suiphite solution obtained in the sulphite process of pulp making. The sulphite process is used in the manufac....

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.... which is nothing but spent calcium-bi-sulphite solution. Thus, the intentions behind issuing the Notification No. 378/86-C.E., dated 29-7-1986 was to provide exemption to spent liquor i.e., calcium-bi-sulphite solution arising in the manufacture of rayon grade wood pulp in sulphite process. 4. In view of the above, it is clarified that the benefit of full exemption under Notification No. 378/8....