TaxTMI 
TaxTMI 
1998 (7) TMI 158
X X X X Extracts X X X X
X X X X Extracts X X X X
....(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 observed that dry ice so obtained was used fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 into snow-like cakes, used as a refrigerant. In ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 above. 3. We have carefully considered the pleas....