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2008 (9) TMI 308 - CESTAT, KOLKATARemission of duty – loss due to filling of liquid chlorine gas – RG-1 stock register - during the process of filling of liquid chlorine in the cylinders/vessels, the liquid chlorine vaporizes inside the cylinders due to temperature difference and when the pressure of chlorine vapour in cylinders and the pressure in the storage tank become equal, the flow of liquid chlorine into the cylinders becomes impossible in absence of any difference in pressures. To avoid such a situation, the pressure inside the cylinders is reduced by way of degassing. The process continues till the required quantity of liquid chlorine is filled into the cylinders. The degassed chlorine vapour is contaminated because of its association with air and other impurities which also enter the cylinder in the course of filling and becomes sniff or waste gas which is neither usable nor marketable as such – Held that in view of Circular No. 2/88-C.E remission of duty allowed.
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