https://www.taxtmi.com/caselaws?id=41195 Sulphur dioxide gas used in sugar manufacture was treated as marketable and excisable because it was capable of ordinary sale and was not covered by the specific tariff entry, so it fell under residuary Item 68. The gas was also not eligible for exemption under Notification No. 118/75-Central Excises because it functioned only as an aid in manufacture and the sugar output was not produced from it. The operative result was that the classification under Item 68 and the denial of exemption were sustained. en-us Sat, 24 May 1980 00:00:00 +0530 Mon, 31 May 2010 11:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41195 Sulphur dioxide gas used in sugar manufacture was treated as marketable and excisable because it was capable of ordinary sale and was not covered by the specific tariff entry, so it fell under residuary Item 68. The gas was also not eligible for exemption under Notification No. 118/75-Central Excises because it functioned only as an aid in manufacture and the sugar output was not produced from it. The operative result was that the classification under Item 68 and the denial of exemption were sustained. Case-Laws Central Excise Sat, 24 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41195