TaxTMI 
TaxTMI 
2000 (5) TMI 288
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....es, for the Appellant. Shri H.K. Jain, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported Helium gas and paid CVD thereon under CET Sub-heading 2804.90. They filed a claim for refund of CV duty on the ground that the imported Helium in liquid condition was brought in tankers and was allowed to assume the gaseous condition in its natura....
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....Helium is nothing but rare gas, an inorganic substance in gaseous form liable to Central Excise duty under CET Sub-heading 2804.90 as a non-specified rare gas. The Assistant Collector rejected the refund claim and his order was upheld by the Commissioner (Appeals); hence, this appeal. 2. We have heard Shri Ashok Agarwal with Shri Pradeep Ratnam, Advocates and Shri H.K. Jain, learned SDR. ....
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....s of refining and subequent bottling of Helium will constitute a process of manufacture of Helium by extraction of Helium from a mixture of atmospheric gases. Helium conforms to the definition of rare gas (also known as noble gas) - in the Mc Graw Hill Dictionary of Scientific and Technical Terms "noble gas" is defined as chemically inert gas (also known as inert gas) and the appellants have accep....
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....e Court has held that separation of Wolfram ore from the rock to make it usable ore is a process of selective mining; it is not a manufacturing process, that the important test is that the chemical structure of the ore should remain the same. 4. In the present case, Helium is extracted from natural gas which contains Helium, carbon-dioxides, Methane, Nitrogen and other gases, as seen from ....