Excisability of lean gas exempt when released to atmosphere; flared or released gases not liable to excise duty. Mixture of crude gases termed Lean Gas produced in Carbon Black manufacture, after incineration of carbon monoxide and subsequent release to atmosphere, is not subject to excise duty under the proviso to the Central Excise Rules; applicable tariff notifications further exempt gases allowed to escape into the atmosphere by flaring or otherwise, and pending assessments should be finalised on that basis.
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.
Excisability of lean gas exempt when released to atmosphere; flared or released gases not liable to excise duty.
Mixture of crude gases termed Lean Gas produced in Carbon Black manufacture, after incineration of carbon monoxide and subsequent release to atmosphere, is not subject to excise duty under the proviso to the Central Excise Rules; applicable tariff notifications further exempt gases allowed to escape into the atmosphere by flaring or otherwise, and pending assessments should be finalised on that basis.
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