https://www.taxtmi.com/caselaws?id=93577 The Tribunal ruled in favor of the respondents, upholding the levy of CV duty on imported Helium. It determined that the process of extracting Helium from natural gas constituted manufacturing and classified Helium as a rare gas subject to Central Excise duty. The appellants' claim for refund of CV duty was rejected as the Tribunal concluded that the imported Helium underwent a manufacturing process and was liable for the duty. en-us Fri, 12 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93577 The Tribunal ruled in favor of the respondents, upholding the levy of CV duty on imported Helium. It determined that the process of extracting Helium from natural gas constituted manufacturing and classified Helium as a rare gas subject to Central Excise duty. The appellants' claim for refund of CV duty was rejected as the Tribunal concluded that the imported Helium underwent a manufacturing process and was liable for the duty. Case-Laws Central Excise Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93577