Excisability of reformed gas: apply marketability principle to treat non marketable grade gases as non excisable. The Board concluded that mixtures called 'water gas', 'reformed gas' and similar grade gases appear to be not marketable and instructed the Collector to decide pending cases expeditiously by applying the marketability principle and the ratio of the Union Carbide case for classification and assessment of excise liability under heading 27.05 of the CET, relying on the Deputy Chief Chemist's inspection report as technical support.
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Excisability of reformed gas: apply marketability principle to treat non marketable grade gases as non excisable.
The Board concluded that mixtures called 'water gas', 'reformed gas' and similar grade gases appear to be not marketable and instructed the Collector to decide pending cases expeditiously by applying the marketability principle and the ratio of the Union Carbide case for classification and assessment of excise liability under heading 27.05 of the CET, relying on the Deputy Chief Chemist's inspection report as technical support.
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