TaxTMI 
TaxTMI 
1999 (5) TMI 289
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....S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal passed by the Collector of Central Excise (Appeals), Ahmedabad. The appellants filed the written submissions and made a request to decide their case on merits. 2. In the impugned order, the Collector of Central Excise held that phosgene gas has extensive use and it can be stored and it has a shelf-l....
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....s and chargeable to Central Excise duty. He submits that these findings were not challenged by the appellants. He, therefore, prays that the appeal be dismissed. 5. Heard the learned JDR and perused the written submissions filed by the appellants. In this case the dispute is regarding classification of phosgene gas. The contention of the appellants is that gases are not 'goods'. Therefore, n....
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....mical Technology, (Third Edition Vol. 17, pages 416 to 425) the properties, method of manufacture, storage and handling of phosgene gas have been set out in details. This write-up states that phosgene is an important and widely used intermediate. It finds extensive use in preparation of isocyanates which are used in the preparation of polyurethanes, in the manufacture of polycarbonates, and in the....