https://www.taxtmi.com/caselaws?id=40423 Under the trade parlance and marketability test, a tariff entry covering carbon dioxide applies only where the article emerges in commerce as that commodity. Kiln gas generated in the manufacture of sugar and soda ash was found to be a mixture of gases containing carbon dioxide, nitrogen, oxygen and carbon monoxide, known in trade as kiln gas and not as carbon dioxide. Brief compression in the process did not convert it into compressed carbon dioxide within Item 14-H of Schedule I to the Central Excises and Salt Act, 1944, so excise duty was not payable on that basis. 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 Under the trade parlance and marketability test, a tariff entry covering carbon dioxide applies only where the article emerges in commerce as that commodity. Kiln gas generated in the manufacture of sugar and soda ash was found to be a mixture of gases containing carbon dioxide, nitrogen, oxygen and carbon monoxide, known in trade as kiln gas and not as carbon dioxide. Brief compression in the process did not convert it into compressed carbon dioxide within Item 14-H of Schedule I to the Central Excises and Salt Act, 1944, so excise duty was not payable on that basis. Case-Laws Central Excise Mon, 05 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40423