2000 (1) TMI 514 - AT - Central Excise

Summary

The appellants filed a classification list to clear Sweeping Terephthalic Acid (Sweeping TPA) at nil rate of duty, treating it as waste. Revenue issued a show cause notice proposing classification of Sweeping TPA as TPA under CET sub-heading 2917.20. The Tribunal upheld the classification, stating that Sweeping TPA is nothing but TPA and correctly classifiable under CET sub-heading 2917.20. The appeal was rejected.