Judgment

V. BALAKRISHNA ERADI, J.:- This appeal by special leave is directed against an Order dated August, 3, 1978 passed by the Government of India under Section 36 of the Central Excises and Salt Act. 1944 (hereinafter referred to as the Act). rejecting a Revision Petition filed by the present appellant and confirming the view taken by the Appellate Collector of Excise. Bombay, that the appellant, herein is not entitled to the benefit of the exemption from duty of excise conferred by a Notification No. 4/68-CE dated January 20, 1968.

2. The appellant-Company which has its factories at Sion East and Andheri East in Bombay is engaged in the manufacture of various process chemicals required for the Textile Industry Amongst the process chemicals so manufactured by them are substances known as emulsifiers and wetting out agents. These products fall within the scope of Tariff Item 15-AA of the First Schedule to the Act. which reads:

Organic Surface Active Agents (other than soap)) : Surface Active preparations and washing preparations. whether or not containing soap."

For use as raw-material for the manufacture of the emulsifiers/wetting out agents. the appellant-Company had purchased a t