https://www.taxtmi.com/caselaws?id=40423 Kiln gas generated during sugar and soda ash manufacture, although containing carbon dioxide, does not fall within the excise tariff description of carbon dioxide or compressed carbon dioxide unless it emerges as that commercially recognised commodity. Trade parlance and marketability require the product to be known and sold as carbon dioxide, ordinarily in purified, compressed, liquefied or solidified form. Kiln gas retained its distinct commercial identity as a gaseous mixture, and brief compression did not transform it into compressed carbon dioxide. Consequently, excise duty was not payable under the relevant tariff entry merely because the mixture contained carbon dioxide. en-us Mon, 05 Feb 1968 00:00:00 +0530 Tue, 12 Aug 2014 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40423 Kiln gas generated during sugar and soda ash manufacture, although containing carbon dioxide, does not fall within the excise tariff description of carbon dioxide or compressed carbon dioxide unless it emerges as that commercially recognised commodity. Trade parlance and marketability require the product to be known and sold as carbon dioxide, ordinarily in purified, compressed, liquefied or solidified form. Kiln gas retained its distinct commercial identity as a gaseous mixture, and brief compression did not transform it into compressed carbon dioxide. Consequently, excise duty was not payable under the relevant tariff entry merely because the mixture contained carbon dioxide. Case-Laws Central Excise Mon, 05 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40423