1996 (11) TMI 169

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....s. [Order per : V.P. Gulati, Member (T)]. -  The question to be decided in this appeal filed by the department is whether the nitrogen-di-oxide arising during the course of manufacture of nitric acid by the appellant is excisable or not. Both the learned Additional Collector as well as the Collector (Appeals) in the impugned orders held that there is no evidence produced by the departme....

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....relied on several other decisions in this regard. One such decision is in the case of M/s. Hindustan Lever Ltd. v. CCE reported in 1990 (49) E.L.T. 408. The issue in that case was with reference to levy of duty on SO3 gas. It was held that it was not proved by the department that the same is marketable. 4.  We have considered the pleas made by both sides. It is now seen that both the lower....

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.... but supports combustion. Derivation : By oxidation of nitric acid, an intermediate stage in the oxidation of ammonia to nitric acid. Containers : 125-, 150-, 2000-lb cylinders; tank cars. Grades : Pure, 99.5% min. Hazard : Highly toxic; inhalation may be fatal. Tolerance, 3 ppm in air. Can react strongly with reducing materials. Uses : Production of nitric acid; nitrating agent; ox....