1987 (2) TMI 360

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..... nt (J)]. - The question for decision in all these appeals is whether Hydrogen Chloride Gas is Hydrochloric Acid or Anhydride thereof so as to merit classification under Item 14G of Central Excise Tariff as it stood at the material time. 2. At the hearing of the appeal Shri K. Narasimhan, learned Advocate for the appellants drew the attention of the Bench to a decision of the Tribunal in Kotha .....

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..... tral Excise Tariff as it stood at the material time. 5. In the impugned orders there is some reference to valuation of the product also and the method of valuation. Parties, however, did not address any arguments as to this aspect of the matter presumably because classification having been decided this question becomes academic. 6. The appeals are allowed on the question of classification as a .....

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