https://www.taxtmi.com/caselaws?id=82674 Trade parlance governs excise classification of raw or impure carbon dioxide unless the tariff entry makes conformity with I.S.I. specifications decisive. I.S.I. specifications operate as quality-control standards and do not restrict classification to technically pure carbon dioxide where the goods are commercially known and marketed as carbon dioxide gas. Raw or impure carbon dioxide accordingly falls under Tariff Item 14H rather than Tariff Item 68. For short-levy demands, Section 11A permits recovery for the relevant past period following a show cause notice, but classification uncertainty limits recovery to the statutory six months preceding that notice. en-us Fri, 13 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82674 Trade parlance governs excise classification of raw or impure carbon dioxide unless the tariff entry makes conformity with I.S.I. specifications decisive. I.S.I. specifications operate as quality-control standards and do not restrict classification to technically pure carbon dioxide where the goods are commercially known and marketed as carbon dioxide gas. Raw or impure carbon dioxide accordingly falls under Tariff Item 14H rather than Tariff Item 68. For short-levy demands, Section 11A permits recovery for the relevant past period following a show cause notice, but classification uncertainty limits recovery to the statutory six months preceding that notice. Case-Laws Central Excise Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82674