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TMI Blog2002 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue against the Order-in-Appeal No. 69/94-TRY, dated 25-11-94 passed by the Commissioner (Appeals) by which the Commissioner (Appeals) has allowed the appeal of the respondents-assessee with consequential relief by holding that Sulphuric Acid and anhydrous hydrofluoric acid fall under the same category of goods and since Sulphuric Acid was upgraded and utilized in the manufacture of anhydrous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner (Appeals) from para 4 to 4.2 of the impugned order and submitted that the Commissioner (Appeals) has extensively dealt with the case and after analysing the whole issue, he has allowed the refund. In this connection he also invited my attention to the judgment of the East Zonal Bench of CEGAT, Kolkata in the case of Titagarh Paper Mills v. CCE. Calcutta-III reported in 2002 (53) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances whose water solutions have one or more of the following properitios sour taste, ability to make litmus dye turn red and to cause other Indicator dyes to change to characteristic colours, ability to re-act with and dissolve certain metals to form salts, and ability to react with bases or alkalis to form salts. All acids contain hydrogen. In water, ionisation or splitting of the molecule occu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul to refer to the decision cited by the appellants reported in 1990 (50) E.L.T. 86 (T), in the case of Tata Tea Ltd. v. CCE according to which the term class is defined as a general term for a group with common characteristics or as group of persons or things having some characteristics in common. The other CEGAT decisions referred to also arrive at more or less the same conclusion as above. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with consequential relief. I have also gone through the judgment rendered by the East Zonal Bench of CEGAT, Kolkata in the matter of Titagarh Paper Mills v. CCE, Calcutta-III reported in (supra) and I find that the ratio of this judgment is applicable to the present case. Therefore, I do not find any infirmity in the order impugned and I sustain the same and reject the Revenue appeal. Ordere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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