Gas condensate classified under Heading 2709; NCCD not applicable due to non-marketability. Department can't change stance.

Demand of National Calamity Contingent Duty (NCCD) - classification of goods - heavier hydrocarbons - The show cause notices, in the present Excise Appeal, proceed on the footing that the heavier hydrocarbons (gas condensate) should be classified under Heading 2709 of the Tariff Act. The Department cannot, in this Excise Appeal, be permitted to take a stand that is contrary to the stand taken in the show cause notices. - The aforesaid discussion leads to the inevitable conclusion that the product ‘heavier hydrocarbons’ described as ‘gas condensate’ is classifiable under Heading 2709 but NCCD would not be leviable because the product is not marketable. - AT .....

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