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G.SANKARAN, HARISH CHANDER, K.PRAKASH ANAND
Collector of Central Excise, Rajkot – Appellant
Versus
Madhu Chemicals – Respondent
G. Sankaran, Member (T)
1. This is an appeal filed by the Collector of Central Excise, Rajkot (the appellant) against Order No. T-30/RKT-1/85 dated 11-2-1985 passed by the Collector of Central Excise (Appeals), New Delhi (at Bombay) in favour of M/s. Madhu Chemicals, Bhavnagar (the respondent).
2. The facts of this case, in brief, are that the respondent firm holds an excise licence for the manufacture of "all other goods not elsewhere specified"- Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (CET, for short). It was engaged in the manufacture of Precipitated Silica and had submitted a classification list on 1-4-1982, effective from the same date, for the said product which was approved by the Superintendent of Central Excise, under Item 68, CET. However, on 9-8-1982, the respondent wrote to the Department claiming that as per Notification Mo. 23/55 dated 29-4-1955, the product would correctly fall under Item 14, CET (and not Item 68) and was entitled to unconditional exemption from duty under that notification. This was followed by another letter of 20-9-1982. The Assistant Collector, Bhavnagar, after hearing the respondent, passed an order dated 2
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