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TMI Blog1999 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ohydrate; that they use Activated Carbon as one of the inputs in the manufacture of their, finished products that the product in question is rubbish or admixture of the inputs namely activated carbon, Bentonite Earth, Hyflow Supercell, Resin, Soda Ash and Caustic Soda, etc.; that it is not goods chargeable to excise duty; that this Rubbish is not activated carbon waste as activated carbon cannot be segregated from the Rubbish; that this Rubbish can at the most be termed as spent earth; that the main function of the activated carbon in refining process is decolourising property and it has been mentioned in the test report that the sample has lost its decolourising/clarifying properties; that once this property is lost it cannot be claimed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activated clay is not dutiable. The ld. Counsel finally submitted that Heading No. 38.23 of the Tariff applies to residual products of the chemical or allied industries which are not elsewhere specified or included; that their final product falls under Section IV of the Tariff which covers prepared food stuff, beverages and vinegar, tobacco and manufactured tobacco substitutes; that such product cannot be residuary product of chemical or allied industries. 3. Countering the arguments Shri A.K. Jain, ld. DR, submitted that one of the products manufactured by the Appellants is Dextrose Monohydrate which is classifiable under Chapter 29 of the Tariff which falls under Section- VI of the tariff dealing with Products of Chemicals or Allied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m has been classified under Chapter 17 of the Tariff and not under Chapter 29 as claimed by the ld. DR; that only Glucose manufactured by them falls under Chapter 29 of the Central Excise Tariff Act. 4. We have considered the submissions of both sides. According to the manufacturing process given by the ld. Counsel for the Appellants, activated carbon, Hyflo Supercell-and Bentonite are added in Dextrose Monohydrate for first stage treatment; thereafter material is passed through Filter Press and Mud in the form of spent black moist lumps is taken out and the filtered materials is transferred to the feed tank where Hydrochloric acid is added; the material then is transferred to Ion Exchange column where Hydrochloric acid, causitc, resin tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the case of Union of India v. Indian Aluminium Co. Ltd. - 1995 (77) E.L.T. 268 (S.C.) that even Rubbish can be sold but that does not make them a marketable commodity as known to the commerce and which, it may be worthwhile to trade in . The Supreme Court has further held that undoubtedly Aluminium dross and skimmings do arise during the process of manufacture, but these are nothing but waste or rubbish which is thrown up in the course of manufcture. 5. Following the ratio of the Supreme Court we agree with the ld. Counsel that the product in question is not waste of activated carbon but it is a Rubbish which is not liable to excise duty. Accordingly the Appeal filed by the Appellants is allowed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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