2002 (4) TMI 596 - AT - Central Excise

Summary

The appeal concerned duty on spent sulphuric acid arising as waste during manufacturing. The Commissioner confirmed duty under Rule 57F(18) of the C.E. Rules, 1944. The appellants argued that the product's percentage of sulphuric acid was not determined, unlike previous cases. The Tribunal upheld duty liability based on earlier judgments and dismissed the appeal.