1996 (6) TMI 237

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.... per : T.P. Nambiar, Member (J)]. - The issue involved in the appeal is whether trichloroethylene which was used by the appellants for cleaning the barrels was excisable and chargeable to duty. 2. The learned Counsel contended before us that what is used for cleaning is impure trichloroethylene being not in purified form. He stated that trichloroethylene after purification becomes unstable....

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....t warranted. In any case, the form in which the trichloroethylene was drawn by the appellants from their manufacturing stream was usable by them and they did use it for cleaning the barrels and therefore it retained its character as trichloroethylene and the same was taken into further use by purification in the manufacturing stream. In that view of the matter, therefore, trichloroethylene which w....