Order No. A-769/CAL/98 arising from in Appeal No. E-4005/95. Case: Collector of C. Ex., Bolpur Vs Philips Carbon Black Ltd.. Central Information Commission
| Case Number | Order No. A-769/CAL/98 arising from in Appeal No. E-4005/95 |
| Counsel | For Appellant: Shri T.P. Kumar, SDR and For Respondents: Shri G.C. Sarkar, Advocate. |
| Judges | Shri S.K. Bhatnagar, Vice President and Smt. Archana Wadhwa, Member (J) |
| Issue | Central Excise Act, 1944 - Sections 2(d), 3 |
| Citation | 1999 (112) ELT 109 (Tribunal) |
| Judgement Date | August 12, 1998 |
| Court | Central Information Commission |
Order:
Archana Wadhwa, Member (J), (Eastern Bench At Calcutta)
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Revenue have filed this appeal being aggrieved with the order of the Collector, C. Ex. (Appeals).
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The Collector (Appeals) vide his impugned order has remanded the matter to the Asstt. Commissioner for fresh decision in the light of the observations made by him. The disputed issue relates to the excisability of the sludge obtained by the respondent during the manufacture of their final product carbon black and if excisable, the correct classification of the same and exemption under Notification No. 76/86-C.E. The respondents in their C/List submitted before their jurisdictional Central Excise Officer claimed the classification of `sludge'' under Heading 3823.00 of the C.E.T. read with exemption Notification No. 76/86-C.E., dated 10-2-1986. The department''s contention is that the sludge is properly classifiable under Heading 2803.00 being essentially composed of carbon black mixed with some water, dust and oil impurities and the exemption under Notification No. 76/86-C.E. cannot be availed of by them. The said sludge is obtained when carbon black which falls outside the carbon black collecting chambers gets mixed with rain water and mud and flows through different drains/tanks on the ground, and carbon black being heavier settles down at the bottom of the drains and tanks and are taken out from time to time and removed as sludge. As per the department, the said sludge is mainly composed of carbon black along with little quantity of water, mud and other impurities. The chemical test report of the chemical examiner indicates as follows:
"The sample is in the form of powder composed essentially of carbonaceous matter containing oxides and silicates of aluminium iron and calcium".
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The Asstt. Collector on adjudication held that the sludge to be classifiable under Heading 2803.00 rejecting the respondents'' claim under Heading 3823.00. On appeal against the order...
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