JUDGMENT

R. M. SAHAI, J.—This appeal under Section 35-L of the Central Excises and Salt Act, 1944 arises the question whether disinfectant fluids manufactured by the appellant were entitled to exemption under Notification No.55/75-CE dated 1-3-1975, as amended by Notification No. 62/78 dated 1-3-1978.

Notification No. 55/75-CE reads as under :-

"In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in the Schedule annexed hereto, and falling under Item No.68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.

THE SCHEDULE

1. All kinds of food products and food preparations, including -

(i) meat, and meat products;

(ii) dairy products;

(iii) fruit and vegetable products;

(iv) fish and sea foods;

(v) bakery products, and

(vi) grain mill products.

2. Electric light and power."

In 1978 Item 18 was added to it which reads as under :-

"18, Insecticides, Pesticides, Weedicides and Fungicides".

2. The appellant claimed that the disinfectant fluids manufactured by it were entitled to exemption after addition o