https://www.taxtmi.com/caselaws?id=74480 Lean gas was treated as a commercially distinct excisable product because it was movable and marketable, and its composition, name, character and use differed from natural or associated gas. The Tribunal held that common use as fuel did not make the two gases identical, and that the extraction process produced a separate manufactured product rather than a mere residue or waste. On that basis, lean gas was classified under Tariff Item 68, and the classification under Tariff Item 11AA(2) was set aside. The decision also recognised eligibility to any lawfully available exemption notification applicable to the product. en-us Tue, 25 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74480 Lean gas was treated as a commercially distinct excisable product because it was movable and marketable, and its composition, name, character and use differed from natural or associated gas. The Tribunal held that common use as fuel did not make the two gases identical, and that the extraction process produced a separate manufactured product rather than a mere residue or waste. On that basis, lean gas was classified under Tariff Item 68, and the classification under Tariff Item 11AA(2) was set aside. The decision also recognised eligibility to any lawfully available exemption notification applicable to the product. Case-Laws Central Excise Tue, 25 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74480