TMI Blog2017 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - the assertion in the impugned order regarding specific nature of inorganic compound was not been established by any chemical test - identical issue was decided in the case of ASSOCIATED PIGMENTS LTD. Versus SUPERINTENDENT OF CENTRAL EXCISE [1993 (6) TMI 91 - HIGH COURT AT CALCUTTA], where it was held that the classification of lead oxide grey will be under Chapter 38. As chapter 38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.50/03-CE dated 10.06.2003, as the unit is located in Uttarakhand. During the course of manufacture of lead acid batteries, lead oxide emerges as intermediate product. Notification No.50/2003-CE listed out products, which are not eligible for the area based exemption. Lead oxide falling under Chapter 28 of the Central Excise Tariff is one of the items, which will fall under such excluded category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appeals submitted that the product emerging at intermediary stage is lead sub oxide or grey oxide and not the chemically defined lead oxide which merits classification under Chapter 28. He submitted that the original authority has fallen in error in not understanding the chemical nature of the product in dispute and not following the earlier case laws deciding the same issue. He relied on va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 28. Admittedly, the assertion in the impugned order regarding specific nature of inorganic compound was not been established by any chemical test. We note that identical set of facts with reference to classification of lead grey oxide that arises during the course of manufacture of lead acid batteries have been subject matter of decision in the past by this Tribunal as well as High Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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