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K.S.VENKATARAMANI, S.L.PEERAN
Ajanta Marble and Chemical Industries – Appellant
Versus
Collector of Central Excise – Respondent


Advocates Appeared:
J.S. Agarwal,M. Jayaraman

ORDER

K.S. Venkataramani, Member (T)

1. This appeal is directed against the order dt. 8-9-1986 passed by the Collector of Central Excise (Appeals), New Delhi. The appellants manufacture limestone chips and powder by grinding and sieving of limestone received from quarries. The Assistant Collector of Central Excise, Saharanpur, by his order dated 11-4-1986, referred to the process of manufacture of lime stone chips and powder by crushing and sieving of limestone to obtain chips of different sizes and powder of limestone; and held that this amounted to a process of manufacture for which he relied upon the amended Section 2(f) of Central Excises Salt Act, 1944 and held the goods to be classifiable under Heading 25.05 CETA 85. This heading covers, inter alia, mineral substances not elsewhere specified, lime, etc. He also denied exemption under Notification 23/55 on the ground that the exemption is only to such goods employed as filler and that limestone chips and powder cannot be considered as fillers. The relevant extract of the Notification is as follows :

"EXEMPTION TO MINERALS ETC. -

In exercise of the powers conferred by Sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the

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