Hon’ble Supreme Court judgment in the case of CCE Ahmedabad Vs Nirma Chemical Works Ltd.

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..... Nirma Chemical Works Ltd., Ahmedabad were manufacturing Nirma Detergent Powder, waste of detergent powder and Acid Slurry falling under Chapter 34 of CETA 1985. In classification list filed by the party in respect of various products, spent sulphuric acid waste was classified under Chapter 28 but had claimed exemption in respect of such quantities of waste which were intended for use in the manuf .....

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..... he same falls under heading 28.07. Mr. M.D. Dave, learned senior counsel appearing for the respondent fairly concedes that in view of the larger bench judgment of the Tribunal in Collector of Central Excise, Ahmedabad vs Keti Chemicals 1999 (113) ELT 689 (Tribunal) this issue is now settled and the said Spent sulphuric acid also falls under Heading 28.07 with which view respondent has no quarrel. .....

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