V.P. Gulati, Technical Member

1. This is an appeal against the order of the Collector of Central Excise (Appeals), Bombay.

2. Brief facts of the case are that the appellants manufactured. products falling under Tariff Item 15AA and availed of benefit of exemption Notification No. 101/66-C.E., dated 17-6-1966 under Serial No. 4 of the said notification. These products were manufactured out of the ingredients some of which were exempted under the said notification while in respect of, they had paid duty under T.I. No. 1.5 A A. The products manufactured by the appellants hereinafter described as said goods are the following :

(i) Perminal KBI

(ii) Dispersol 'K' Paste

(iii) Lissapol 'PS Cone'

(iv) Lubrol 'VA'

(v) Cirrasol CS Conc

The various ingredients used as raw material and the duty paid/discharge status of the raw material as set out by the appellants are :-

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For proper appreciation of the issues, the said notification is reproduced below :

Exemption to sulphonated caster oil, fish oil, sperm oil and Turkey red oil. In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise, Rules, 1944, the Central Government hereby exempts the excisable goods specified in c