Excise duty on gases: gases escaping via flare are not treated as manufacture and thus not liable to excise. Gases produced in a factory that escape into the atmosphere via a flare system or otherwise are not regarded as manufactured products and therefore do not amount to clearance; consequently such gases falling under the relevant tariff headings and allowed to escape to atmosphere are not liable to excise duty, applying the non-manufacture classification affirmed in the Budget Instructions to the adjacent tariff chapters as well.
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Excise duty on gases: gases escaping via flare are not treated as manufacture and thus not liable to excise.
Gases produced in a factory that escape into the atmosphere via a flare system or otherwise are not regarded as manufactured products and therefore do not amount to clearance; consequently such gases falling under the relevant tariff headings and allowed to escape to atmosphere are not liable to excise duty, applying the non-manufacture classification affirmed in the Budget Instructions to the adjacent tariff chapters as well.
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