https://www.taxtmi.com/caselaws?id=89162 EXO gas was held to be classifiable as nitrogen gas under sub-heading 2804.90 rather than as a residual product under sub-heading 3823.00. The product was manufactured by burning atmospheric air in a combustion chamber, consisted predominantly of nitrogen, and was used captively as an inert cover in insoluble sulphur manufacture. In the absence of technical evidence from the Revenue to show that it was not nitrogen gas, the description and commercial understanding of the product supported classification as nitrogen gas. The burden of proving an alternative classification lay on the department and was not discharged. en-us Tue, 11 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89162 EXO gas was held to be classifiable as nitrogen gas under sub-heading 2804.90 rather than as a residual product under sub-heading 3823.00. The product was manufactured by burning atmospheric air in a combustion chamber, consisted predominantly of nitrogen, and was used captively as an inert cover in insoluble sulphur manufacture. In the absence of technical evidence from the Revenue to show that it was not nitrogen gas, the description and commercial understanding of the product supported classification as nitrogen gas. The burden of proving an alternative classification lay on the department and was not discharged. Case-Laws Central Excise Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89162