1983 (4) TMI 172

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..... . The Chlorine so produced is however, not marketable or suitable for use because it contains various hazardous impurities like hydrogen, oxygen, nitrogen, carbon dioxide, moisture etc. These impurities have to be removed to make the Chlorine fit for use or sale. For this purpose Chlorine is dried and liquefied. In the process of liquefaction, the impurities present in Chlorine go out from the system with sniff gas. Chlorine in the form of liquid is sold in the market. After liquefaction, pure Chlorine is taken into the process tanks wherefrom it is taken through a pipeline to the vaporiser installed within the same Chlorine plant. The vaporiser vaporises the pure Chlorine to dry gaseous form and this gaseous chlorine is then taken (cleared .....

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..... le to dry gaseous Chlorine. In appeal the Appellate Collector of Central Excise by his order dated 12-2-1979 upheld the decision of the Assistant Collector; the appellants then filed revision before the Government of India, which as already pointed out above, stands transferred to this Tribunal to be disposed of as appeal presented before it. 4. On 2nd Feb., 1983, at the date of hearing, Shri P. Sengupta, C.A., Taxation Manager of the appellants represented the appellants and Smt. Vijay Zutshi, Senior Departmental Representative represented the respondent Collector. They were heard. 5. The Assistant Collector and Appellate Collector of Central Excise have rejected the appellants claim only on the ground that there cannot be two Tarif .....

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..... be deemed to have been removed from such factory immediately before such consumption or utilisation. There is ho doubt that in the present case, the Chlorine was in the form of a gas immediately before its utilisation, that is, at the point of time at which it should be deemed to have been removed from the factory. Clearly, the tariff value has to be related to this point of time and consequently it should be the tariff value applicable to the goods in the form they were in at that time, namely, gas. 8. As a result of the aforesaid discussion, the appeal is allowed and the tariff value for Chlorine in dry gaseous form as that of liquid Chlorine set aside. After necessary calculation and adjustment in the light of this order, consequentia .....

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