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of <h1>Sniff Gas Confirmed Non-Excisable Under Central Excise Tariff; Classified as Waste, Not Goods Per Deputy Chief Chemist.</h1> The circular addresses the classification of sniff gas for Central Excise purposes. Initially, sniff gas, a waste byproduct from liquid chlorine manufacturing, was not considered excisable under the old tariff system due to its classification as waste gas. Despite the introduction of a new tariff item (TI 68) in 1975, sniff gas remained non-excisable as no new tariff advice was issued. With the new Central Excise Tariff effective from 1986, the issue was revisited. The Deputy Chief Chemist confirmed sniff gas as waste, not goods, thus reaffirming it as non-excisable. Pending assessments should be finalized based on this conclusion.
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