Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal has, however, held that the gas that was produced was in the nature of companymercial acetylene and, in spite of impurities it was marketable and, therefore, must be regarded as goods and liable to duty under Tariff Item No.
14 H vi .
The appellant has placed reliance on scientific literature in support of the companytention that the Acetylene gas produced by the appellant was number marketable.
This Acetylene gas was in a crude form and was used by the assessee in the manufacture of the end product and the question was whether it was liable to excise duty under Tariff Item No.
14 H vi .
In the process of the manufacture of the said product Acetylene gas emerges.
In that case the appellant Company was manufacturing Trichloroethylene as the end product.
The appellant is engaged in the manufacture of Calcium Carbide and Acetylene Black.
In the impugned judgment the Customs.
Shri S. Ganesh, the learned companynsel for the appellant, has assailed the said finding recorded by the Tribunal.
