https://www.taxtmi.com/caselaws?id=167515 Fermentation gas containing over 99% carbon dioxide was not classifiable as compressed carbon dioxide under item 14-H of the First Schedule because the expression "compressed gas" was used in the commercial and technical sense of gas compressed into cylinders or similar containers at prescribed pressure for storage, handling and transport. Gas merely conveyed through pipe-lines under pressure did not meet that description. The fact that the gas was substantially carbon dioxide, or possibly sub-standard, did not alter its character; what mattered was the absence of compression in the relevant sense. On that basis, the gas fell outside item 14-H and was not liable to duty under that entry. en-us Wed, 17 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 10:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167515 Fermentation gas containing over 99% carbon dioxide was not classifiable as compressed carbon dioxide under item 14-H of the First Schedule because the expression "compressed gas" was used in the commercial and technical sense of gas compressed into cylinders or similar containers at prescribed pressure for storage, handling and transport. Gas merely conveyed through pipe-lines under pressure did not meet that description. The fact that the gas was substantially carbon dioxide, or possibly sub-standard, did not alter its character; what mattered was the absence of compression in the relevant sense. On that basis, the gas fell outside item 14-H and was not liable to duty under that entry. Case-Laws Central Excise Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167515