1980 (5) TMI 43

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.... application, those urged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioners manufacture Sulphur dioxise gas and use the same in the factory of production in the process of manufacture of sugar. The petitioners have contended that the gas in question is impure sulphur dioxide which is not marketable and is, therefore, not excisable.....

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....cited the Supreme Court had held that kiln gas is not classifiable as carbon-dioxide under Item 14H of the First Schedule to the Central Excises and Salt Act, 1944, because it is not recognised in the trade as compressed carbon-dioxide. In the present case it is not disputed that the gas in question is not classifiable as sulphur dioxide falling under Item 14H of the First Schedule of the Central ....