https://www.taxtmi.com/caselaws?id=40527 The Central Government dropped the review proceedings as the gas mixture known as "Wet Chlorine" did not meet the criteria of compressed chlorine or qualify as 'goods' under the Central Excise and Salt Act, 1944. The government concluded that the gas did not fall under Tariff Item 14H and was not capable of being bought or sold in the market due to its reactive nature and failure to meet purity requirements. en-us Fri, 30 Sep 1977 00:00:00 +0530 Mon, 10 May 2010 12:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40527 The Central Government dropped the review proceedings as the gas mixture known as "Wet Chlorine" did not meet the criteria of compressed chlorine or qualify as 'goods' under the Central Excise and Salt Act, 1944. The government concluded that the gas did not fall under Tariff Item 14H and was not capable of being bought or sold in the market due to its reactive nature and failure to meet purity requirements. Case-Laws Central Excise Fri, 30 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40527