Excise duty on gases falling under Chapter 28 and 29 escaping into atmosphere by flare system - Regarding.

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..... o atmosphere by flare system - Regarding. I am directed to refer to erstwhile notification No. 75/94-CE dated 1.3.1984. Gases falling under Chapter 27, 28 or 29 produced in a factory and allowed to escape in the atmosphere by flare system or otherwise were exempt from excise duty vide S.No. 14 of the notification. The exemption was reviewed during the budget and it was felt that gases escaping i .....

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..... goods falling under Chapter 27 and there is no reference to gases falling under Chapter 28 and 29. In this context, a question has been raised whether on similar basis gases falling under Chapter 28 and 29 produced in a factory and allowed to escape in the atmosphere are also not to be regarded as "manufacture". The answer to this lies in the affirmative. Accordingly, it clarified that gases falli .....

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