Excisability of molten sulphur clarified: intermediate transient molten sulphur in sulphuric acid manufacture is not chargeable to excise. Molten sulphur produced from duty-paid sulphur during the manufacture of sulphuric acid is an intermediate, transient, non-marketable form and therefore is not to be treated as 'manufactured' excisable goods; the Board, accepting the Dy. Chief Chemist's view and noting Union Carbide on marketability, directs that excise duty should not be charged on such molten sulphur and pending assessments be finalised on that basis.
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Excisability of molten sulphur clarified: intermediate transient molten sulphur in sulphuric acid manufacture is not chargeable to excise.
Molten sulphur produced from duty-paid sulphur during the manufacture of sulphuric acid is an intermediate, transient, non-marketable form and therefore is not to be treated as 'manufactured' excisable goods; the Board, accepting the Dy. Chief Chemist's view and noting Union Carbide on marketability, directs that excise duty should not be charged on such molten sulphur and pending assessments be finalised on that basis.
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