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1999 (5) TMI 289

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..... The appellants filed this appeal against the order-in-appeal passed by the Collector of Central Excise (Appeals), Ahmedabad. The appellants filed the written submissions and made a request to decide their case on merits. 2. In the impugned order, the Collector of Central Excise held that phosgene gas has extensive use and it can be stored and it has a shelf-life, hence it is marketable and .....

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..... . He submits that these findings were not challenged by the appellants. He, therefore, prays that the appeal be dismissed. 5. Heard the learned JDR and perused the written submissions filed by the appellants. In this case the dispute is regarding classification of phosgene gas. The contention of the appellants is that gases are not goods . Therefore, not liable to pay any Central Excise duty. .....

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..... 6 to 425) the properties, method of manufacture, storage and handling of phosgene gas have been set out in details. This write-up states that phosgene is an important and widely used intermediate. It finds extensive use in preparation of isocyanates which are used in the preparation of polyurethanes, in the manufacture of polycarbonates, and in the synthesis of chloroformates and carbonates which .....

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..... extensive commercial use, that it can be stored and that it has a shelf-life. The fact that it is specifically mentioned in HSN, indicates that it is an item of import and export in international trade. The goods are, therefore, marketable. It is covered under Chapter 28 of the Central Excise Tariff. 8. These findings of the fact was not controverted by the appellants in their appeal memorandum .....

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