9911796707
TMI Blog2007 (7) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... apathy, Member (T)]. - The dispute in these appeals is whether the impugned liquid oxygen is classifiable under sub-heading 2804.11 at the material time and chargeable to nil rate of duty under the tariff as well as under Notification No. 7/2000-C.E. dated 1-3-2000 or is classifiable under 2809.19 as claimed by the Department and chargeable to duty 16%. The ld. Advocates appearing for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocates also argued that the classification issue has to be decided in respect of the goods manufactured without any reference to the ultimate use to which the goods may be put. They also state that on their own volition, the appellants have been paying the duty in respect of supplies to industrial consumers who, in all likelihood are taking CENVAT credit of the same. The demand according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e kind of liquid oxygen part of which is directly sold and the other part is sold through their compressor units after putting it in smaller cylinders. In view of the fact that the appellants are operating under the Drugs Act, and the impugned goods merit classification under Heading 2804.11 as medicinal grade oxygen. The Department has also not conducted any test to prove that the impugned goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely compressed and put in smaller cylinders in the compressing units. The nature and the characteristic of the product does not change by compression and hence the impugned goods are required to be classified under 2804.11 both at the factory gate as well as at the premises of the compressing unit and extended the same tariff treatment, including exemption. 4. In view of our finding above, we set ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
