P.K. Kapoor, Member (T)

1. This is an appeal against the order passed by the Collector of Central Excise (Appeals), Calcutta. Briefly stated the facts of the case are that the appellants filed a classification list effective from 22-5-1983 in which they classified Caustic Lye (comprising of 5.5% NaCH and 13% Na2CO3) with the remark that it was non-excisable. During the proceedings before the Assistant Collector and also in their appeal before the Collector (Appeals) they claimed that 'Caustic Lye' was not excisable since it was a waste product like slug which arose during the manufacture of Oxygen. In the impugned order the Collector (Appeals) held that Caustic Lye was chargeable to duty under T.I. 68 since in was a mixture of Sodium Hydroxide and Sodium Carbonate which finds use in certain industries and it had a name and some marketability.

2. On behalf of the appellants the learned advocate Shri K.K. Lahiri with Ms. Aradhana Kumar, advocate appeared before us. Shri Lahiri stated that 'Caustic Lye' is a waste product which arises in the manufacture of Oxygen at plant of the appellants' company in which oxygen is manufactured from atmospheric air. He added that on the 100TPD To