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G.SANKARAN, H.R.SYIEM, S.C.JAIN
Punjab Breweries Ltd. and Mohan Meakins Ltd. – Appellant
Versus
Collector of Central Excise, Chandigarh – Respondent
G. Sankaran, Member (T)
1. The captioned appeal (1) was initially filed as a revision application before the Central Government and the appeal (2) was filed before the Central Board of Excise and Customs. Under Section 35-P of the Central Excises and Salt Act, 1944, these have come as transferred proceedings to this Tribunal for disposal as if they were appeals filed before it.
2. There are several contentions raised before us but the crucial issue falling for determination in both the cases is whether the gas which the appellants call 'fermentation gas' and contains about 99% of carbon dioxide (CO2) falls for classification under item No. 14-H of the First Schedule to the Central Excises and Salt Act, 1944 (CET, for short). The appellants' contention is that the gas in question is not compressed carbon dioxide within the meaning of item 14-H CET, whereas the contention of the Department is that it is.
3. We are concerned in both the appeals with item No. 14-H CET as it stood prior to its amendment by the Finance (No. 2) Act of 1977. The item, at the material time, reads as follows :
"14-H. Compressed, liquefied or solidified gases, the following, namely :
(i) x x x
(ii) x x x
(iii)
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