9911796707
TMI Blog1998 (3) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... hile according to the Department, the item is excisable goods falling for classification under T.I. 14H of the Schedule to the erstwhile Central Excise Tariff upto 28-2-1986 and under sub-heading 2811.10 of the Schedule to the Central Excise Tariff Act, 1985 after 1-3-1986. 2. The brief facts necessary for understanding the scope of the controversy are that M/s. Andhra Pradesh Government Power Alcohol Factory processes molasses received from M/s. Nizam Sugar Factory Ltd. for the purpose of manufacture of rectified spirit. During this process, a mixture of gases including impure Carbon dioxide gas is also produced and under an agreement, M/s. Andhra Pradesh Government Power Carbon dioxide Alcohol Factory supply the gas to M/s. Nizam Sugar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Bench has held that carbon dioxide in impure form is classifiable under T.I. 14H of the Schedule to the erstwhile Central Excise Tariff irrespective of the percentage of purity. He submits that this decision of the Tribunal covers the issue of classification of the disputed items upto the advent of the new Tariff and after 1-3-1986, the item undisputedly falls for classification under Chapter 28 sub-heading 2811.20. He seeks to distinguish the decision of the Hon ble Supreme Court in the case of Poulose Mathen v. Collector of Central Excise reported in [1997 (90) E.L.T. 264 (S.C.)] relied upon by the learned Counsel, by submitting that the decision of the Supreme Court was not in the context of classification of goods in dispute i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner and also when the Appellate Collector set aside the order of the Assistant Collector and gave relief to the assessees. The Supreme Court has therefore, set aside the Tribunal s order and restored the order of the Collector (Appeals) based upon the Trade Notice No. 220/81. Para 15 of the Hon ble Supreme Court which is relevant is reproduced below. 15. One aspect deserves to be noticed in this context. The earlier tariff advice No. 83/81 on the basis of which Trade Notice No. 220/81 was issued by the Collector of Central Excise and Customs is binding on the department. It should be given effect to. There is no material on record to show that this has been rescinded or departed from, and even so, to what extent. Even assuming t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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