https://www.taxtmi.com/caselaws?id=73021 Where a notification prescribes separate tariff values for liquid and gaseous chlorine, excise duty must be assessed according to the form in which the commodity exists at the point of deemed removal or captive consumption. Chlorine in liquid and gaseous states was treated as the same goods in different forms, but the gas cleared through pipelines for captive use was assessable as dry gaseous chlorine, not as liquid chlorine. The explanation to Rule 49 of the Central Excise Rules supported this approach by deeming goods consumed within the factory to have been removed immediately before such use. The assessee's valuation claim succeeded, the contrary assessment was set aside, and refund relief followed. en-us Wed, 27 Apr 1983 00:00:00 +0530 Thu, 26 May 2011 16:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73021 Where a notification prescribes separate tariff values for liquid and gaseous chlorine, excise duty must be assessed according to the form in which the commodity exists at the point of deemed removal or captive consumption. Chlorine in liquid and gaseous states was treated as the same goods in different forms, but the gas cleared through pipelines for captive use was assessable as dry gaseous chlorine, not as liquid chlorine. The explanation to Rule 49 of the Central Excise Rules supported this approach by deeming goods consumed within the factory to have been removed immediately before such use. The assessee's valuation claim succeeded, the contrary assessment was set aside, and refund relief followed. Case-Laws Central Excise Wed, 27 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73021