Exemption for flared gases confirmed; duty not demandable for gases released to atmosphere, prior cases governed by proviso. The Board clarified that Notification 177/87 exempts all gases allowed to escape into the atmosphere by flare system or otherwise, so duty is not demandable for such releases after that notification; for earlier periods and pending assessments, gases flared into the atmosphere are to be treated under the proviso to the relevant rule of the Central Excise Rules as per earlier Board instruction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for flared gases confirmed; duty not demandable for gases released to atmosphere, prior cases governed by proviso.
The Board clarified that Notification 177/87 exempts all gases allowed to escape into the atmosphere by flare system or otherwise, so duty is not demandable for such releases after that notification; for earlier periods and pending assessments, gases flared into the atmosphere are to be treated under the proviso to the relevant rule of the Central Excise Rules as per earlier Board instruction.
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