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TMI Blog1998 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... Detergents. They filed classification list with effect from 1-3-1987 and 1-4-1987 wherein they had mentioned the products `Spent Sulphric Acid indicating Chapter Heading 2807.00 and seeking exemption under Notification No. 170/65, dated 23-10-1965. The respondents filed another classification list with effect from 21-12-1987 but, changed their earlier stand as apparent from the remark that Spent Sulphuric Acid was non-taxable either under Chapter 34 or 28. 3. They also explained the process of manufacture of their goods as follows :- While manufacturing acid slurry (an organic surface active agent) they mix sulphuric acid or oleum to react with LAB (Linear Alkyl Benzene) an organic chemical. The Department was not satisfied and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id is not a manufactured product is correct. 8. We have considered the above submissions. We observe that there is no doubt about it that Heading 28.07 covers `Sulphuric Acid and Anhydrides thereof; Oleum . Therefore, sulphuric acid as well as oleum are classifiable under Heading 2807.00 but this, by itself, was not sufficient to classify the respondents product under this heading. It has already been observed by Hon ble Supreme Court and by the Tribunal (following the Hon ble Supreme Court s judgments) in a number of cases that merely an entry in the tariff was not sufficient to consider a product as an excisable commodity. Such an entry, in my opinion, merely raises a rebuttable presumption and therefore, the onus to show that it was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Sulphuric Acid which is disposed of a as such, and once the test of manufacture is not passed, it becomes immaterial whether it is being bought and sold as such or not. To put it the other way round, Heading 28.07 covers that sulphuric acid or oleum which is manufactured in the first instance and not that which has merely remained unused in a process, for there is no excise on use or non-use of a commodity which was otherwise excisable. In the present case, when sulphuric acid was initially purchased by the respondents for use in the process, they must have paid the excise duty in the normal course on the entire quantity to be utilised in the process. Therefore, even otherwise, it would amount to charging duty twice on the unused left ove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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