https://www.taxtmi.com/caselaws?id=74345 Sulphur trioxide captively consumed in the manufacture of chlorosulphonic acid was held classifiable under Tariff Item 14-G as an anhydride of sulphuric acid and therefore exigible to central excise duty. The fact that oleum acted as a carrier in the continuous process did not alter the character of sulphur trioxide, which physically participated in the reaction after release. Technical material supported its identification as sulphuric anhydride, and the absence of marketability did not remove it from the tariff entry. The excise levy on the intermediate product was upheld and the appeal failed. en-us Mon, 06 Jan 1986 00:00:00 +0530 Wed, 08 Jun 2011 12:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74345 Sulphur trioxide captively consumed in the manufacture of chlorosulphonic acid was held classifiable under Tariff Item 14-G as an anhydride of sulphuric acid and therefore exigible to central excise duty. The fact that oleum acted as a carrier in the continuous process did not alter the character of sulphur trioxide, which physically participated in the reaction after release. Technical material supported its identification as sulphuric anhydride, and the absence of marketability did not remove it from the tariff entry. The excise levy on the intermediate product was upheld and the appeal failed. Case-Laws Central Excise Mon, 06 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74345