2007 (10) TMI 48

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.... ethylene, caustic soda etc. Their input is calcium carbide. During the manufacture of tri-chloro ethylene, calcium chloride sludge is generated. According to the appellant, this item is dutiable under SH 2827.00 of the Schedule to the Central Excise Tariff Act as it is cleared for home consumption. On this basis the original authority demanded duty of Rs.4,040/- from the respondents for the perio....

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....re, as an anti-dust dressing for roads, for hard-earth flooring, as a catalyst, as a dehydrating agent in organic synthesis, for drying gases and so forth. Therefore, according to learned JCDR, calcium chloride sludge cannot be considered as a waste. Learned counsel for the respondents has contested this plea by submitting that the item under consideration is not calcium chloride as a pure chemica....

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.... has demanded duty of Rs.4,040/- on the sludge disposed of by the respondents during the period of dispute. According to the respondents, they had only rejected the sludge. We wonder how the Revenue estimated the above amount of duty. No basis whatsoever is forthcoming in this appeal. Judicial authorities are consistently to the effect sludges generated in the course of manufacture of chemical pro....