Harish Chander, Member (J)

1. Collector of Central Excise and Customs, Pune has filed an appeal being aggrieved from order in appeal No. M-1653/PN-115/84 dated 6.8.84 passed by Collector of Central Excise (Appeals), Bombay.

2. Briefly, the facts of the case are that M/s. General Pharmaceuticals Pvt. Ltd., Kasarwadi are manufacturers of 'Diakanol AMH' as one of their products. The respondent had claimed that the product has padding applications especially in fabric industries and had claimed its classification under tariff item 68 keeping in view tariff advice No. 43/77 with applicable benefits available to small scale industries under relevant notification. In order to ascertain the properties of the product, the samples of the same were sent to the Deputy Chief Chemist, Bombay on 10.3.1983 and as per Chemical Examiner's report dated 10.5.1983 that sample was an "Acqueous solution of polyacrylamide synthetic resins", with the advice to ascertain actual end-use of the product. The Revenue Authority had given a copy of the test report to the respondent, and stressing on the application of the product, the. respondent clarified that the solution was applied to textile fabric by pad