KANAKARAJ, J

The appellant is a small scale industry, manufacturing carbon sheets. They purchase "Copying Tissue paper", paying Central Excise duty at 30% under Item 17(2) of the Central Excise Tariff. They manufacture carbon sheets by coating the tissue paper with a thermosetting ink paste, non-drying oils, pigments and dyes, by means of a suitable coating roller and equalising rod and passing through chilled rolls. According to the appellant, the carbon paper thus manufactured by them cannot be brought within the definition of "paper" and will not fall under Tariff Item 17(2). But the Superintendent of Central Excise, Salem-7, issued a notice on 13-11-1979 calling upon the appellant to take out a licence in Form XIV for the clearance of carbon paper. W.P. 5812 of 1979 filed by the appellant, at that stage, was dismissed as premature on 18-9-1980. The 2nd respondent passed orders on 6-6-1981, holding that the carbon paper will fall under Tariff Item 17(2), and not under stationery articles, falling under residuary Item 68 of the Central Excise Tariff. The show cause notice preceding the said order had referred to clearance of goods without payment of duty to the tune of