K.S. Venkataramani, Member (T)

1. This appeal is directed against the order, dated 13-11-1986 passed by the Collector of Central Excise (Appeals), Bombay by which he had upheld the order, dated 31-1-1984 passed by the Assistant Collector of Central Excise, Divn. III, Kalyan rejecting as inadmissible claims for refund filed by the appellants, herein, totally amounting to Rs. 2,82,354.33 holding that the goods manufactured by the appellants were excisable under T.I. 68 CET as goods not elsewhere specified in the Tariff. Facts in brief are that the appellants had filed the refund claims on their products, Natrin, Nodin and Bactin during the period March, 1983 to December, 1984 on the ground that the products do not fall under any Tariff Item of the Central Excise because the product cannot be considered as manufactured within the meaning of Section 2(f) of the Central Excises & Salt Act, 1944. They, further, explained in the refund claim that Bio-inoculants, such as, Natrin, Nodin, Bactin and mixed varieties are nothing but living micro-organisms present in the soil which the appellants isolated and multiplied under suitable condition and than mixed it with lignite-based carrier f