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2010 (2) TMI 527 - AT - Central ExciseExport gas - The issue involved in these cases is whether the mixture of gases termed ‘export gas’ emerging in the assessee’s steel plant in the course of manufacture of HR coils is exigible to duty as carbon monoxide under the heading 2811 90 (CSH 2811 24 90 from 28-2-05) as held in the impugned orders. Appellant claiming classification under heading 2705. Held that – certificate of experts indicating corex process is an iron making process and not common process for manufacture of carbon monoxide. Carbon mono oxide giving essential character as fuel and export gas classifiable under sub heading 2811 90 till 28.02.2005 and under tariff item 2811 24 90 thereafter. Bonafide belief on classification and mens rea absent. Demand confirmed. Penalties set aside.
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