1995 (9) TMI 308

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..... pondent. [Order per : K.S. Venkataramani, Member (T)]. - This appeal has been filed by the Commissioner of Central Excise, Guntur against the order dated 9-4-85 passed by the Collector of Central Excise (Appeals), Madras. When the matter was called, none was present for the respondents. We have heard Shri K.K. Jha, the ld. SDR. The issue involved in this case is the dutiability of Carbide Sludg .....

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..... of manufacture of Acetylene gas and it is not goods and therefore not classifiable as 'goods not elsewhere specified' in the Central Excise Tariff under Item 68. The line of reasoning taken by the Tribunal in this order finds further support in the decision of the Supreme Court in the case of Union of India v. Indian Aluminium Company reported in [1995 (77) E.L.T. 268 (S.C.) = 1995 (58) ECR 612]. .....

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