Collector of C. Ex. vs Nirma Chemical Works Ltd.

The only question involved in this appeal pertains to the classification of Spent sulphuric acid which the Tribunal by the impugned order has held to fall under Heading 38.23 whereas it is the contention of the Revenue that the same falls under Heading 28.07. Mr. D. Dave, learned Senior Counsel appearing for the respondent fairly concedes that in view of the Larger Bench judgment of the Tribunal in 1999 (113) ELT 689 this issue is now settled and the said Spent sulphuric acid also falls under Heading 28.07 with which view respondent has no quarrel. Recording this statement of the learned Senior Counsel, we set aside the impugned order of the Tribunal and hold that Spent sulphuric acid is to be classified under Heading 28.07 of the Tariff Item. The appeals are allowed accordingly.