P.C. Jain, Member (T)

1. Facts of the case are that the appellants herein filed two classification lists - one for the period 1-4-1984 to 1-4-1986 and another with effect from 2-4-1986 - on 8-5-1987 for sulphuric acid used in silver Recovery Plant. It has been stated in the order-in-original, styled as Memorandum of Approval by the Proper Officer, dated 14-7-1987 that there is no meaning in approving the first classification list for the period 1-4-1984 to 1-4-1986 inasmuch as the appellant has sub motu paid the duty of Rs. 8,33,287.95 p. The second classification list effective from 2-4-1986 claiming the benefit of exemption notification 217/86 dated 2-4-1986 was modified by not accepting the claim of the appellant for benefit of the said notification on the ground that the input sulphuric acid is not liable to exemption because the final product silver is chargeable to nil rate of duty.

2. Learned advocate Shri Lakshmikumaran for the appellants has urged that the lower authorities have not appreciated the manufacturing process undertaken by the appellants. Their main product is zinc and other products are merely by-products of the processing of zinc ore concentrate. Silver Rec