G. Sankaran, Member (T)

1. This is an appeal against Order-in-Appeal No. 6/OR/84 dated 24-1-1984 passed by the Collector of Central Excise (Appeals), Calcutta by which he set aside the Assistant Collector (Rourkela)'s Order C. No. V (17) 3-18/RKL-83/9918 dated 21-11-1983. The facts of the case, briefly stated, are that M/s. Orient Paper Mills, Brajraj Nagar (the Respondents in the present proceedings) are manufacturers of various types of paper and paper board. They also manufacture wrapping paper for packing or wrapping of other varieties of paper. Consequent on the amendment of Rules 9 and 49 of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules') by Central Excise Notification No. 187/83, dated 9-7-1983, the Respondents claimed that they were not required to pay duty on wrapping paper utilised for packing other varieties of paper. This contention was rejected by the Assistant Collector of Central Excise, Rourkela. By his Order dated 21-11-1983, the Assistant Collector informed the 'Respondents that since wrapping paper was used by them neither as raw material nor as component part in the manufacture of (other varieties) of paper but as packing material, it