https://www.taxtmi.com/caselaws?id=87596 Impure carbon dioxide removed by the assessee was treated as carbon dioxide marketable in trade and therefore classifiable under Tariff Item 14H, even though the recipient later further purified it. Exemption under Notification No. 40/85 was unavailable because its conditions and Chapter X procedure were not satisfied. Notification No. 235/85 was applicable to carbon dioxide not meeting the specified standard for use in a bottling plant, but only prospectively from its commencement date, with no retrospective relief. The result was sustained classification liability, with exemption granted only under Notification No. 235/85 from the date it came into force. en-us Tue, 28 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 10:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87596 Impure carbon dioxide removed by the assessee was treated as carbon dioxide marketable in trade and therefore classifiable under Tariff Item 14H, even though the recipient later further purified it. Exemption under Notification No. 40/85 was unavailable because its conditions and Chapter X procedure were not satisfied. Notification No. 235/85 was applicable to carbon dioxide not meeting the specified standard for use in a bottling plant, but only prospectively from its commencement date, with no retrospective relief. The result was sustained classification liability, with exemption granted only under Notification No. 235/85 from the date it came into force. Case-Laws Central Excise Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87596