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S.D.JHA, D.C.MANDAL
Rajasthan Navsagar Chemical Works – Appellant
Versus
Collector of Central Excise, Pune – Respondent
D.C. Mandal, Member (T)
1. Question to be decided by us in this appeal is whether the benefit of exemption granted under Notification No. 164/69-CE dated 11.6.69 was available to the appellants in respect of ammonium chloride obtained by them under Chapter X of the Central Excise Rules, 1944 for the manufacture of Navasagar and also whether Central Excise duty demanded in Show Cause Notice dated 25.2.80 read with Show Cause Notice dated 10.4.80 covering the period from 11.11.74 to 2.11.79 was payable by the appellants under Rule 196 of the Central Excise Rules.
2. Arguing for the appellants, Shri Jagesha, Consultant has stated that under Notification No. 164/69-CE dated 11.6.69, ammonium chloride falling under Central Excise Tariff Item 14-HH was exempted from the whole of Central Excise duty if it was intended to be used for the manufacture of (i) Dry Cell batteries, (ii) Yeast food and (iii) Ice or if it was intended to be used as (i) Tinning flux, (ii) Soldering and galvanising materials, (iii) Tanners bate, (iv) Fire proofing agent, (v) Alkaline cleanser, (vi) Casting sealer and (vii) Water purifying agents. In pursuance of the above Notification, in September 1974, the appe
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