Hydrogen chloride gas classification under Central Excise Tariff Item 14G held outside hydrochloric acid coverage.

Hydrogen chloride gas was considered for classification under Item 14G of the Central Excise Tariff as hydrochloric acid or its anhydride. Relying on an earlier Tribunal ruling on the same product, the classification analysis concluded that hydrogen chloride gas is neither hydrochloric acid nor anhydride thereof and therefore does not fall within Item 14G. The product was held outside that tariff entry, with the issue decided in favour of the assessee and against the Revenue.

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Issues: Whether hydrogen chloride gas is classifiable as hydrochloric acid or anhydride thereof under Item 14G of the Central Excise Tariff.

Analysis: The product was examined on the basis of its classification under the relevant tariff item. The decision relied on the earlier Tribunal ruling on the same product, which had held that hydrogen chloride gas is neither hydrochloric acid nor its anhydride and therefore does not fall within Item 14G.

Conclusion: Hydrogen chloride gas is not classifiable under Item 14G of the Central Excise Tariff. The issue was decided in favour of the assessee and against the Revenue.

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