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TMI Blog1997 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : P.C. Jain, Member (T)]. - By the impugned order, the lower appellate authority has held carbide sludge as not excisable being a waste product and not a marketable commodity except in some stray cases. It has also held zero air, a brand name given by the manufacturer to normal air compressed by them without the elements of carbon dioxide and moisture. In othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue in their appeal before us are more or less the same as were taken by the Revenue in that case. Consequently, following our earlier judgement dated 24-7-1997, we dismiss Revenue's appeal. 3. As regards the classification of zero air as described above, it is appropriate to set out below the Tariff Headings 28.04 and 28.51 :- Heading No. Sub-heading No. Description of goods (1) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e compressed air; otherwise it cannot be called compressed air although moisture may get out in the course of compression. It is urged that Heading 28.51 is not a proper heading. The product manufactured by the assessee, according to the Revenue, is a mixture of various gases namely nitrogen, oxygen which predominate as compared to the other gases. Applying the interpretative Rule 3, learned JDR s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he essential character of the air, as is understood, does not change; compressed air being specifically mentioned in Tariff Heading 28.51 as the proper classification. Heading 28.04 submits the learned Advocate relates to specific non-metal gases. The product manufactured by the appellant is not a specific gas as is borne out from the aforesaid composition. He, therefore, submits that 28.04 is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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