2008 (2) TMI 159

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..... is classifiable under Heading 68.07 as “article”- prima facie Floatation reject does not appear to satisfy the tests for excisability – stay granted - E/782/2007 - 158/2008 - Dated:- 22-2-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the lower authorities have d .....

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..... actual practice, this solid along with the liquid medium (which is mainly composed of water) is subjected to chemical treatment as an environmental measure and the solid particles are ultimately obtained in the form of dry powder, which is dumped on the ground contiguous to the limestone mine. Further, it appears that this item is disposed of by sale to whoever requires it. The lower authorities h .....

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..... the demand of duty on Floatation reject, which does not appear to satisfy the tests for excisability. It is also pertinent to note that the department has not got any sample of the item tested so as to show that it is classifiable under Heading 68.07. Even otherwise, only 'articles' are found to be classifiable under this entry. The lower authorities have not found the commodity as an "article". .....

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