1998 (6) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the liability of Spent Sulphuric Acid under Tariff Heading 3402.90. The Tribunal agreed with the view that Spent Sulphuric Acid is not a manufactured product and not liable to duty, citing the case of Aureola Chemicals Pvt. Ltd. The Tribunal dismissed the Revenue's appeal and allowed the appeal of Super Chemical Industries.