Central Excise - Chapter 25 - Clarification regarding excisability of Molten Sulphur used in the continuous process of manufacture of Sulphuric Acid

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.... Circular No. 18/88-CX.3 Dated 30-8-1988 [From F.No. 104/2/88-CX.3 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 25 - Clarification regarding excisability of Molten Sulphur used in the continuous process of manufacture of Sulphuric Acid Certain doubts had been raised as to whether Molten Sulphur obtained from du....

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....in view of the very high temperatures (upto 1,000°C), they are handled/processed in closed and properly insulated compartments/pipelines. 2. The matter has been examined. The Board observes that it had earlier been clarified vide Board's telex F. No. 118/26/86-CX.3, dated 1-12-1986 that molten sulphur would be classifiable under sub-heading No. 2505.00 of the new CET. However, the position reg....

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....ure of sulphuric acid cannot be treated as 'manufactured' excisable goods for the purpose of charging excise duty since such molten sulphur is absolutely an intermediate and transient form of sulphur. Moreover, on the basis of Supreme Court judgment in the case of Union Carbide, such molten sulphur would not come within the meaning of 'foods' for the purpose of charging excise duty since such molt....