https://www.taxtmi.com/caselaws?id=92682 The judgment upheld the classification of phosgene gas as goods liable to Central Excise duty based on its marketability and extensive commercial use, dismissing the appeal against the Collector of Central Excise's order-in-appeal. The decision emphasized the authority of Excise Authorities to determine classification despite previous findings and highlighted the importance of technical literature and commercial viability in such determinations. en-us Tue, 25 May 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92682 The judgment upheld the classification of phosgene gas as goods liable to Central Excise duty based on its marketability and extensive commercial use, dismissing the appeal against the Collector of Central Excise's order-in-appeal. The decision emphasized the authority of Excise Authorities to determine classification despite previous findings and highlighted the importance of technical literature and commercial viability in such determinations. Case-Laws Central Excise Tue, 25 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92682