1978 (3) TMI 208

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..... Sipcot Complex, Ranipet, against the orders of the Assistant Collector of Central Excise, Vellore Division - vide his C.No. IV/16/185/77, dated 27-9-1977. In this order, the Assistant Collector has directed that the stock of 80,680 M.T. of Formaldehyde, which was found in the storage tank on the midnight of 17/18-6-1977, should be cleared on payment of duty at 2% ad valorem under Tariff Item No. 6 .....

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..... dehyde stored in the Storage Tank which was also ready for sale and despatched should also be exempted from levy of Excise duty. The Assistant Collector has held that the above quantity was not in a packed condition ready for despatch and, therefore, not eligible for exemption. 3. I have gone through the records of the case and the points put forth by the appellants. It is seen from the reco .....

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