https://www.taxtmi.com/caselaws?id=83351 The Tribunal held that Sulphuric Acid is an excisable good liable to duty as it is marketable due to its use in the manufacture of Oleum. The appellants were denied the benefit of exemption under Notification No. 217/86-C.E. because Oleum was cleared without payment of duty to specific units, rendering them ineligible for the exemption. Consequently, the appeal was dismissed for lacking merit. en-us Thu, 30 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83351 The Tribunal held that Sulphuric Acid is an excisable good liable to duty as it is marketable due to its use in the manufacture of Oleum. The appellants were denied the benefit of exemption under Notification No. 217/86-C.E. because Oleum was cleared without payment of duty to specific units, rendering them ineligible for the exemption. Consequently, the appeal was dismissed for lacking merit. Case-Laws Income Tax Thu, 30 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83351