Central Excise - Classification and dutiability of lime sludge in paper mills - Regarding

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....on and dutiability of lime sludge in paper mills - Regarding A doubt has been raised as to whether lime sludge, arising in paper mills in the course of recovery of caustic soda from black liquor in soda recovery plant with treatment of lime, and during the manufacture of bleach liquor by reaction of lime with chlorine, should be considered as excisable under Schedule to the Central Excise Tariff....

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.... reaction of lime with chlorine is not an article which ordinarily comes to the market to be brought and sold. Such lime sludge is reported to be drained out and deposited inside the factory and thereafter the same is thrown out of the factory premises because of lack of space. Even if there is any stray case where such lime sludge is despatched to an outside buyer to avoid congestion of factory s....