Central Excise - Classification of sniff gas for Central Excise purpose - Doubt regarding

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....se - Classification of sniff gas for Central Excise purpose - Doubt regarding. A doubt has been raised as to whether 'sniff gas' could be treated as excisable. 2. The matter has been examined. It is seen that the Board had, vide their Tariff Advice No. 65/73, dated 28-4-1973 (F. No. 105/4/72-CX.3, dated 28-4-1973), clarified that sniff gas is known as waste gas and is stated to be an effluent p....

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....excisable notwithstanding the introduction of TI 68 w.e.f. 1-3-1975. With the introduction of new C.E.T. w.e.f. 28-2-1986 and the consequent abolition of notification No. 118/75-CE dated 30-4-1975, a question has arisen as to whether such sniff gas could be treated as excisable and classifiable under Chapter 28 of the new CET. 3. On examination of the matter, it is observed that sniff gas was tre....