1997 (9) TMI 343

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....ellant. Shri S.N. Ghosh, J.D.R., for the Respondent. [Order per : P.C. Jain, Member (T)]. -  By the impugned order, the lower appellate authority has held carbide sludge as not excisable being a waste product and not a marketable commodity except in some stray cases. It has also held zero air, a brand name given by the manufacturer to normal air compressed by them without the element....

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....also observe that the grounds taken by the Revenue in their appeal before us are more or less the same as were taken by the Revenue in that case. Consequently, following our earlier judgement dated 24-7-1997, we dismiss Revenue's appeal. 3.  As regards the classification of zero air as described above, it is appropriate to set out below the Tariff Headings 28.04 and 28.51 :- Heading ....

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.... normally present in the normal air and, therefore, on compression carbon dioxide should remain part of the compressed air; otherwise it cannot be called compressed air although moisture may get out in the course of compression. It is urged that Heading 28.51 is not a proper heading. The product manufactured by the assessee, according to the Revenue, is a mixture of various gases namely nitrogen, ....

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....see removes only 0.033% part of the normal air without touching the remaining parts of the air. Therefore, the essential character of the air, as is understood, does not change; compressed air being specifically mentioned in Tariff Heading 28.51 as the proper classification. Heading 28.04 submits the learned Advocate relates to specific non-metal gases. The product manufactured by the appellant is....