JUDGMENT

Sen, J.-M/s. Reliance Cellulose Products Limited, the appellant-company manufactures Sodium Carboxymethyl Cellulose (hereinafter referred to as SCMC). The contention of the appellant-company is that the product manufactured by them is classifiable under Item 68 of the Central Excise Tariff Act. The contention of the Department is that the product comes squarely within the Tariff Item 15A(1) and, therefore, there is no reason to fall back upon the residuary head of Tariff Item No. 68.

2. Tariff item 15A at the material time stood as under :

Artificial or Synthetic Resins and Materials; and Other Materials and Specified below-

(1) condensation, Polycondensation and polyaddition products, whether or not modified of polymerised, and whether or not linear (for example, pheno-plasts, amino-plasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones); polymerisation and co-polymerisation products (for example, Polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloro-acetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumaroneindene resins); regenerated cellulose; cel