1999 (5) TMI 289

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....R, for the Respondent. [Order per : 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 us....

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....Literature held that the phosgene gas is a goods 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 appel....

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....write-up appearing in Kirk-Othmer's Encyclopedia of Chemical 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 polyuret....