1997 (8) TMI 180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt]. Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of acetylene gas packed in metal cylinders containing required quantity of acetone filed price lists declaring the wholesale prices. The prices having been approved, the goods were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Engineers wherein it was stated that acetone is an active solvent for gases. He came to the conclusion that acetone in the cylinder is used as a solvent. This is also seen in the document of confirmation of the sale, IS Specification and Gas Cylinder Rules, 1981. He came to the conclusion that acetylene gas can be marketed only in a dissolved condition when packed in suitable containers and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... specified quantity of solvent is added to cylinders as it dissolves many times its own volume of acetylene and its purpose is to increase the amount of acetylene that may be safely charged and shipped. It was also noticed that acetylene is highly explosive substance and cannot be marketed without acetone. It is thus clear that the excisable product manufactured and cleared by the appellant is ace .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X