9911796707
TMI Blog1993 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. The appellants were producing carbon dioxide gas during the process of manufacture of alcohol from molasses. The same was being classified under Tariff Item 68 being mixed with other impurities, whenever it was cleared for home consumption. On 31-3-1985 a show cause notice has been issued for classifying the said gas under Tariff Item 14H and demanding a duty of Rs. 2,10,037.76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, inter alia, upon the decision of the Supreme Court upholding the Tribunal decision in the case of CCE v. Indian Oxygen Ltd. - reported in 1990 (47) E.L.T. 449 (T). In the Misc. petition it has been requested that they have passed on the liability to M/s. Sardar Carbonic Gas Ltd., who have not further passed on the same to their buyers and to whom the refund should be given. Incidentally, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the I.S.I. norm is only for quality control and cannot be conclusive of the classification unless the Tariff entry links the levy to goods confirming to I.S.I. The test of classification is how the goods are known in the trade. In the instant case the assessee is itself marketing the goods as carbon-dioxide gas (albeit raw/impure) to Sardar Gas Company. Hence, it cannot be accepted that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod and to demand duty short-levied for the past six months or five years as the case may be vide the decision in Bawa Potteries case - reported in 1978 (2) E.L.T. (J 168) (Del.). 4. In terms of Supreme Court decision in the case of Padmini Products, 1989 (43) E.L.T. 195 (S.C.) where there was a scope for doubt regarding classification in view of Trade notices issued, the demand had to be restri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
