1980 (5) TMI 43 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of impure sulphur dioxide gas used in sugar production. The gas was deemed excisable as it was used in manufacturing, not necessarily sold. The gas was classified under the residuary Item 68 of the Central Excises and Salt Act. The gas did not qualify as intermediate goods for a specific exemption, leading to the rejection of the revision application.