Andhra Sugars Ltd. Vs. Collector of C. Ex.

1. the question for decision in all these appeals is whether hydrogen chloride gas is hydrochloric acid or anhydride thereof so as to merit classification under item 14g of central excise tariff as it stood at the material time.2. at the hearing of the appeal shri k. narasimhan, learned advocate for the appellants drew the attention of the bench to a decision of the tribunal in kothari (madras) ltd. (now kothari industrial corporation ltd.) v. collector of central excise, madras - 1986 (23) elt 279 (tribunal) and submitted that this decision had held hydrogen chloride gas as not being hydrochloric acid or anhydride thereof and was not classifiable under item 14g of central excise tariff.3. shri shishir kumar, the learned sdr representing the respondent agreed that the decision covers the issue of classification of the product in question and that the same has been answered against the revenue. he, however, generally defended the impugned orders so as to secure the rights of the revenue, if necessary, by agitating the matter before a superior forum.4. following the decision aforesaid, we hold that hydrogen chloride gas is not classifiable under item 14g of central excise tariff as it stood at the material time.5. in the impugned orders there is some reference to valuation of the product also and the method of valuation. parties, however, did not address any arguments as to this aspect of the matter presumably because classification having been decided this question becomes academic.6. the appeals are allowed on the question of classification as already set out above.