2002 (11) TMI 93 - SCH - Central Excise

Summary

The Supreme Court of India ruled that Spent sulphuric acid is classified under Heading 28.07, not 38.23 as previously held by the Tribunal. The decision was based on a concession made by the Revenue's counsel, following a Larger Bench judgment. The impugned order was set aside, and the appeals were allowed. (Case citation: 2002 (11) TMI 93 - SC)