9911796707
TMI Blog2001 (1) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... ion namely, "mafron" gas which has ultimately been classified under the head of "industrial gas" under entry No. 121 has wrongly been done. In the course of the submissions and on an examination of the material produced before us, what emerges is that there can be no dispute about the correctness of the contentions advanced by the appellants' learned counsel to the effect that the gas in question with which we are here concerned, namely, "mafron" which is also known in the trade as "freon gas" is used as a refrigerant. In other words, this gas is used as a cooling agent in so far as it is injected into the compressor, since it is heat absorbent and is used for the purposes of cooling and it is also true that the gas liquefies and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he material that has been produced before us and we have also considered the submission canvassed by the appellants' learned counsel Mr. Narayan in the light of the decision reported in [1993] 90 STC 439 (Kar) [Mysore Ammonia (P) Ltd. v. State of Karnataka] wherein the court was concerned with naphta and the court had occasion to observe that it is necessary to examine and ascertain all relevant aspects relating to the item in question particularly the scientific aspect and that the user is not the only criterion for the purposes of classification. The learned counsel pointed out to us that entry No. 121 which deals with "industrial gas" has bracketed oxygen, acetylene and nitrogen and it is his submission that these particular gases have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt record will indicate that there is nothing before us to indicate that this particular gas, namely "mafron" was being used as a gas for industrial purposes either in the hands of the assessee or in the hands of the buyers for whom he was making this gas available. What would be of some relevance in this context is the fact that as far as the "mafron" gas is concerned, the present assessee had contended that it was being used for the purposes of servicing of refrigeration and air-conditioning unit by the parties to whom he supplied the same and this user again, in our considered view, would not be sufficient to bring it under the head of "industrial gas". The term "industrial gas" would connote gas that is specifically or widely used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by us earlier, it is also demonstrated that the parties to whom he supplies it, only use it for maintenance or service purposes and do not put it into any industrial applications. Under these circumstances, we do find it difficult or virtually impossible to uphold the classification that has been resorted to by the revisional authority for that matter by assessing authority whereby "mafron" gas has been classified under entry No. 121. 6.. Very briefly, we need to reiterate the position that in matters relating to classification undoubtedly the authorities and the courts will be faced with a rather difficult or problematic situation in so far as it would rarely be possible for the authorities to have such an extensive list of all items ..... X X X X Extracts X X X X X X X X Extracts X X X X
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