1983 (4) TMI 172

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....ugh electrolysis of Sodium Chloride in diaphragm cell. The Chlorine so produced is however, not marketable or suitable for use because it contains various hazardous impurities like hydrogen, oxygen, nitrogen, carbon dioxide, moisture etc. These impurities have to be removed to make the Chlorine fit for use or sale. For this purpose Chlorine is dried and liquefied. In the process of liquefaction, the impurities present in Chlorine go out from the system with sniff gas. Chlorine in the form of liquid is sold in the market. After liquefaction, pure Chlorine is taken into the process tanks wherefrom it is taken through a pipeline to the vaporiser installed within the same Chlorine plant. The vaporiser vaporises the pure Chlorine to dry gaseous ....

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.... value as applicable to liquid Chlorine shall be applicable to dry gaseous Chlorine. In appeal the Appellate Collector of Central Excise by his order dated 12-2-1979 upheld the decision of the Assistant Collector; the appellants then filed revision before the Government of India, which as already pointed out above, stands transferred to this Tribunal to be disposed of as appeal presented before it. 4.  On 2nd Feb., 1983, at the date of hearing, Shri P. Sengupta, C.A., Taxation Manager of the appellants represented the appellants and Smt. Vijay Zutshi, Senior Departmental Representative represented the respondent Collector. They were heard. 5.  The Assistant Collector and Appellate Collector of Central Excise have rejected the ap....