https://www.taxtmi.com/caselaws?id=88371 Impure carbon dioxide gas generated as a by-product in fermentation was treated as excisable goods because it remained a distinct, marketable product capable of tariff classification, and was classifiable under T.I. 14H for the period up to 28-2-1986 and under Heading 2811.10 thereafter. The tribunal applied prior precedent holding that impurity does not prevent classification under the relevant tariff entry. Penalty was separately examined in light of the dispute and the appellant's status as a Government concern, and was found unwarranted. The duty demand was sustained on classification, but the penal component was deleted. en-us Wed, 18 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88371 Impure carbon dioxide gas generated as a by-product in fermentation was treated as excisable goods because it remained a distinct, marketable product capable of tariff classification, and was classifiable under T.I. 14H for the period up to 28-2-1986 and under Heading 2811.10 thereafter. The tribunal applied prior precedent holding that impurity does not prevent classification under the relevant tariff entry. Penalty was separately examined in light of the dispute and the appellant's status as a Government concern, and was found unwarranted. The duty demand was sustained on classification, but the penal component was deleted. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88371