2000 (1) TMI 514

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..... ndaram, Member (J)]. The appellants herein filed a classification list with effect from 1-8-1993 under Rule 173B of the Central Excise Rules, 1944 to clear inputs, Sweeping Terephthalic Acid (Sweeping TPA), under Rule 57F at nil rate of duty treating it as a waste arising during handling of terephthalic acid for manufacture of polyester fibre, and not liable to duty since waste of goods of C .....

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..... does not contain any dust, dirt, etc., and merely on this ground, the classification cannot change. Chapter 29 covers separate chemically defined organic compounds. The appellants do not contend that Sweeping TPA is not a separately chemically defined organic compound but only contend that due to dust, dirt, etc., the Sweeping TPA is not useful to them for manufacture of polyester fibre and is so .....

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