1998 (7) TMI 158

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....dent. [Order per : P.C. Jain, Member (T)]. - The two respondents herein are manufacturer of meat and meat products. For preservation of meat they use dry ice i.e. solidified CO2 gas. There is also a Notification No. 7/65-C.E., dated 30th January 1965 which states, that if dry ice is used for industrial purposes it is exempted from duty under the erstwhile Tariff Item 14H. The department obse....

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....Tribunal. These are as follows :- (i) The Collector has failed to take legal notice of the fact that the notification in question is specific for `Carbonic Acid' which according to Webster's New World Dictionary refers to a weak, colourless acid formed by solution of carbon dioxide in water whereas the dry ice (used by the party) is referred to as carbon dioxide solidified and compressed i....

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.... food preservation in transit or prior to export in trucks/railway wagon could not be considered for industrial use and that, therefore, carbon dioxide used for transportation of meat, would not qualify for exemption under Notification No. 7/65-C.E. ibid. Hence this appeal of the Revenue before us. 2. Ld. SDR Shri Satnam Singh has reiterated the aforesaid two grounds set out in detail a....