2007 (10) TMI 48

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..... duty- Appeal of Revenue rejected - E/940/2000 - 1228/2007 - Dated:- 4-10-2007 - [Order per : P.G. Chacko, Member (J)].- This is an appeal by the Department. The respondents are manufacturers of tri-chloro ethylene, caustic soda etc. Their input is calcium carbide. During the manufacture of tri-chloro ethylene, calcium chloride sludge is generated. According to the appellant, this item is duti .....

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..... rial Oxygen Ltd. (supra) are factually distinguishable. Learned JCDR has reiterated the grounds of this appeal. It is submitted that calcium chloride finds use in a variety of waste, in refrigerating mixture, as an anti-dust dressing for roads, for hard-earth flooring, as a catalyst, as a dehydrating agent in organic synthesis, for drying gases and so forth. Therefore, according to learned JCDR, .....

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..... gether different from pure calcium chloride. Had pure calcium chloride been recoverable from calcium chloride sludge and been of value for the respondents, they would not have rejected the sludge. The Revenue has demanded duty of Rs.4,040/- on the sludge disposed of by the respondents during the period of dispute. According to the respondents, they had only rejected the sludge. We wonder how the R .....

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