C.T.A. Pillai, Member (T)

1. By his Order No. 22/82, dated 15-7-1983, the Assistant Collector of Central Excise, Eluru Division, rejected a claim of the appellants for the benefit of Notification No. 201/79 dated 2-6-1979, as amended, in respect of barium carbonate used in the manufacture of caustic soda. In doing so, he observed that barium carbonate is used to purify brine solution by removing impurities like calcium and magnesium and prepare it fit for electrolysis thus barium carbonate is used as a reagent. In appeal, the Collector of Central Excise (Appeals) upheld this decision of the Assistant Collector, observing that the test to be applied in such cases is whether from barium carbonate, caustic soda could be manufactured and the answer is clearly in the negative.

2. Before us, the representative of the appellant reiterated the point that barium carbonate is an essential input in the manufacture of caustic soda. The SDR referred to the decisions of this Bench in respect of boiler chemicals and non-ferric alum in the case of Rayalaseema Paper Mills Ltd. v. Collector of Central Excise, Hyderabad in Appeal Nos. 399/83, and 157/84, dated 15-2-1985, wherein these chemicals ha