1998 (6) TMI 181

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..... ember (T)]. In these appeals the short question is whether the Spent Sulphuric Acid is liable to duty or not under Tariff Heading 3402.90. Ld. Advocate appearing for the appellant in Appeal No. 1 and for the respondents in Appeal No. 2 submits that the main question now is whether the said product `Spent Sulphuric Acid can be treated as `goods and a `manufactured product . He submits that .....

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..... ue. 3. We have carefully considered the pleas advanced from both sides. While, we agree with the ld. SDR that judgment of the Tribunal in the case of DCW Ltd. (supra) is in fabour of the Revenue insofar as the product Spent Sulphuric Acid is concerned but in view of a number of other judgments and the latest one being in the case of Aureola Chemicals Pvt. Ltd. (supra), we are inclined to agree w .....

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